GST Registration Revival Allowed Due to COVID-19 Delay on Tax Payment & Return Filing

Tvl. Jeyalakhsmi Store Vs Commissioner of Commercial Taxes (Madras High Court) The case before the Madras High Court concerned a writ petition challenging the cancellation of GST registration of a proprietor for failure to file returns. The petitioner received a show cause notice dated 04.01.2021 proposing cancellation under Section 29(2)(c) of the CGST Act due to non-filing of returns for a continuous period of six months. The petitioner submitted that during the COVID-19 pandemic and nationwide lockdown, business operations had ceased, and returns were not filed as the accountant handling GS...