GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty

Immanuvel Dharmaraja Store Vs Appellate Deputy Commissioner (GST) (Madras High Court) GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty The Hon’ble Madras High Court in M/s Immanuvel Dharmaraja Store v. Appellate Deputy Commissioner (GST) [W.P. (MD) No. 23179 of 2022 dated October 10, 2022] has held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later on the assessee had paid the tax and the penalty. Facts: M/s...