GST Return Cancellation Revoked as non-filing was due to Covid-19

T.Thandapani Nattu Marunthu Kadai Vs Superintendent of GST (Madras High Court) Cancellation of GST return revoked as non-filing of GST return was due to Covid-19 pandemic Madras High Court directs to revoke order cancelling GST registration since non-filing of GST returns within due date was due to Covid-19 pandemic. Hence, since reason provided for non-compliance is genuine, order cancelling GST registration revoked. Facts- This writ petition has been filed challenging impugned order dated 04.01.2023 passed by the respondent. The petitioner submits that due to Covid-19 pandemic, the entire bu...