Creatxia Vs State of Tamil Nadu (Madras High Court)
In a significant ruling, the Madras High Court has directed the revocation of the GST registration cancellation order issued by the State of Tamil Nadu. The decision comes after a writ petition was filed challenging the cancellation of the petitioner’s GST registration. The petitioner, Creatxia, had failed to file GST returns for a period of six months due to the unfortunate demise of her father-in-law, which led to her absence from business operations.
The case, Creatxia Vs State of Tamil Nadu, was heard by the Madras High Court, with the petitioner’s counsel arguing that the cancellation was a result of genuine circumstances. The petitioner had been unable to comply with GST filing requirements due to the sudden death in her family, which demanded her presence for the last rites. As a result, the business operations were impacted, and she failed to file the necessary returns within the prescribed timeline.
On hearing the petitioner’s argument, the Madras High Court expressed its understanding of the situation and observed that the reason provided for the non-compliance appeared to be reasonable. As a result, the Court decided to revoke the cancellation order passed by the respondent on 16th November 2023, subject to the fulfillment of certain conditions.
