Madras HC Restores GST Registration Canceled for Non-Payment Due to Financial Crisis

Chendur Film International Vs Superintendent of GST & Central Excise (Madras High Court) Madras High Court held that cancellation of GST registration due to non-payment of GST due to the financial crisis faced by the petitioner restored as the same will motivate the petitioner to do his business and pay pending tax. Facts- Petitioner-company is engaged in production of films and duly registered for payment of the Goods and Services Tax. The petitioner had duly filed the GST returns and paid the GST promply till October 2022. Due to sudden financial crisis, even though the petitioner filed ...