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Bona Fide Non-Filing by Accountant: Madras HC directs GST Registration Restoration
Case Law Details
- Case Name
- Tvl. Premium Tyres Private Limited Vs Assistant Commissioner (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Tvl. Premium Tyres Private Limited Vs Assistant Commissioner (Madras High Court)
The writ petition before the Madras High Court challenged an order dated 21.06.2025 canceling the petitioner’s GST registration. The petitioner submitted that due to financial constraints and business setbacks, GST compliance was not closely monitored, under a bona fide belief that the appointed accountant would file returns. However, GST returns were not filed for six months, leading to cancellation of registration. The petitioner expressed readiness to file all pending returns and discharge the entire tax liab...



