HC allows revocation of cancellation of GST registration after expiry of statutory limitation of time

Pearl and Co. Vs Commissioner of Commercial Taxes (Madras High Court) The petitioner used to furnish all the invoices, purchase and sales transactions particulars to the part time accountant, who uploaded monthly returns, GSTR-3B returns within the due dates and have also made payment of GST within time. This being so, the petitioner was severely affected by stomach pain and he had taken medical treatment, which was latterly diagnosed as Hernia and hence, he had undergone surgery and bed rest for several months. During this period, the civil work, undertaken by the petitioner were only execute...