GST registration cancelled for non-filing of returns to be restored on filing the pending returns

R. Rajalingam Vs Joint Commissioner of GST (Appeals) (Madras High Court) Madras High Court directed the petitioner to file the pending GST returns thereafter the GST registration cancelled, on account of non-filing of GST return for continuous period of 6 months, will be restored Facts- This Writ Petition has been filed challenging the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns. Consequently, the Registration Certificate was cancelled with effect from 21.01.2022 in view of Section 29 of the ...