GST Registration Restored After Six-Month Return Default Due to Genuine Financial & Health Reasons

Thankappan Kumar Vs Superintendent (Madras High Court) This writ petition before the Madras High Court challenged an order dated 28.07.2025 by which the respondent cancelled the petitioner’s GST registration. The petitioner submitted that due to financial and health problems, he had failed to file GST returns continuously for a period of six months. Consequently, his GST registration was cancelled by the respondent through the impugned order dated 28.07.2025. The petitioner contended that obtaining a new GST registration number would cause difficulties and expressed his intention to retain t...