GST Registration Restored on Return Filing, Dues Payment: HC: Madras HC

Chelliah Meenambigai Vs Commercial of CGST and Central Excise (Madras High Court) The Madras High Court considered a writ petition seeking quashing of an order cancelling GST registration dated 21.11.2019 and for restoration of the petitioner’s GSTIN. The petitioner contended that the cancellation was not within their knowledge initially and came to light only later through other taxpayers. Subsequently, an appeal was filed before the appellate authority, which was rejected on the ground of limitation. The petitioner relied on earlier decisions of the Court, particularly the ruling in Suguna...