Madras HC Revives Cancelled GST Registration with Conditions

Tvl. Sastha Engineeering Works Vs State Tax Officer (Madras High Court) Summary: The Madras High Court has intervened to conditionally restore the Goods and Services Tax (GST) registration of Tvl. Sastha Engineering Works, a firm whose registration was cancelled due to its failure to file GSTR 3B returns for over six months. The court’s decision, delivered against an order dated November 30, 2020, by the State Tax Officer, follows a consistent judicial approach established in similar cases. Tvl. Sastha Engineering Works, engaged in works contract services for the District Rural Developme...