Petitioner directed to furnish pending returns in case of cancellation of GST registration

Tvl.Sri Sastha Canteen Vs Commissioner of GST & Central Excise (Madras High Court) Madras High Court allowed/ directed petitioner to furnish pending returns as due to health issue GST returns were not filed continuously for period of 3 months which resulted into cancellation of registration. Facts- This writ petition has been filed to quash the impugned order dated 13.04.2021 passed by the second respondent and direct the respondents to revoke the cancellation of GSTIN registration and restore the same. It is the case of the petitioner that they have failed to file return for a continuous ...