Error by Auditor in GST Return filings: HC allows restoration of GST registration 

E. Dharmaraj Vs Assistant Commissioner of State Tax (Madras High Court) In a recent ruling by the Madras High Court in the case of E. Dharmaraj Vs Assistant Commissioner of State Tax, the court addressed the issue of erroneous GST return filings leading to the cancellation of GST registration. The petitioner, Mr. E. Dharmaraj, challenged the cancellation of his GSTIN (Goods and Services Tax Identification Number) by the respondent, the Assistant Commissioner of State Tax, dated 03.02.2023. Mr. Dharmaraj, an illiterate owner-cum-driver of a lorry, had obtained GST Registration No. 33AQRPD0201D1...