GST Registration Restoration Allowed Due to Compliance with Court-Imposed Conditions

Maaruthi Foundations Private Limited Vs Deputy Commissioner (ST) (FAC) (Madras High Court) The matter before the Madras High Court involved a writ petition seeking to quash the cancellation of GST registration and the subsequent appellate order. The petitioner, a dealer under the GST Act, 2017, had its registration cancelled on 08.12.2018 on the ground that returns had not been filed continuously for six months or more. The appeal filed against the cancellation was rejected by the Appellate Authority on 02.03.2022, leading to the present writ petition. The Court noted that the issue raised was...