GST registration stands revived on uploading pending returns as returns not uploaded due to health issue

Tvl. Marimuthu Venkateshwaran Vs Commissioner (Madras High Court) Madras High Court held that registration shall stand revived on payment of tax and uploading of return and accordingly granted relief in the case of cancellation of GST registration due to non-filing of GST returns due to health issue Facts- This Writ Petition has been filed challenging the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns. Consequently, the Registration Certificate was cancelled with effect from 02.02.2022 in view o...