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Case Law Details

Case Name : T.Thandapani Nattu Marunthu Kadai Vs Superintendent of GST Range IV (Madras High Court) (Madras High Court)
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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 t

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