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GST Registration Revoked Due to Genuine Reason for Return Filing Delay
Case Law Details
- Case Name
- Tvl. KRM Construction Vs Assistant Commissioner (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Tvl. KRM Construction Vs Assistant Commissioner (Madras High Court)
The Madras High Court disposed of a writ petition challenging an order dated 01.07.2024 canceling the petitioner’s GST registration. The petitioner explained that due to health issues, statutory compliances, including GST return filing, were entrusted to a part-time accountant who failed to file returns continuously for six months, leading to cancellation of registration. The petitioner expressed willingness to file all pending returns and discharge the entire tax liability along with applicable interest and penalties, if an...



