GST Registration Restored Due to Financial and Health Hardship, Subject to Strict ITC Conditions

Thomas Samuvelraj Vs Assistant Commissioner (Madras High Court)

The writ petition challenged an order dated 14.03.2025 passed by the respondent cancelling the petitioner’s GST registration. The matter was taken up for disposal at the admission stage with the consent of both parties. The petitioner submitted that due to financial and health problems, he was unable to file GST returns for a period of six months. As a result of non-filing of returns, the respondent cancelled the GST registration through the impugned order dated 14.03.2025.

The petitioner expressed willingness

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