GST Registration Cancellation Without Proofs Is Unsustainable: Madras HC

Aziha & Sons Vs Commercial Tax Officer (Madras High Court) Madras High Court held that passing of order cancelling GST registration without considering the submitted proofs is unsustainable. Accordingly, revoked the cancellation order. Facts- The challenge in this writ petition is with regard to the order dated 04.07.2024 passed by the respondent, cancelling the GST registration of the petitioner. It submitted that due to the medical condition of the petitioner, he was unable to file the monthly returns from October 2023, due to which, the respondent suspended the GST registration of the p...