GST Registration Can Be Revoked if Pending Returns Are Filed & Taxes Paid: Madras HC

Commissioner of CGST & Central Excise Vs Superintendent (Madras High Court)

Commissioner of CGST & Central Excise filed a writ petition challenging the cancellation of its GST registration due to non-filing of statutory returns for six consecutive months. The petitioner argued that all pending returns had been filed, taxes had been paid, and any further dues, including late fees and interest, would be settled as required under the GST Act. The case was reviewed in light of prior judgments, including the precedent set in Suguna Cutpiece vs. Appellate Deputy Commissioner

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