HC allows GST registration restoration Post-Cut-Off Date of Cancellations

Active Pest Control Vs Deputy Commissioner (Madras High Court) Introduction The case of Active Pest Control Vs Deputy Commissioner in the Madras High Court provides important insights into GST registration and its cancellation, specifically when it comes to admitted tax liability. This article aims to analyze the court’s decision, the parties’ arguments, and the implications for GST registrants. The Issue At Hand The petitioner, Active Pest Control, saw its GST registration canceled due to a failure to remit the admitted tax liability. This led them to appeal to the Madras High Cou...