HC allows GST Registration Restoration Subject to Dues Payment Without ITC Utilisation

Blue Moon Cool Systems Vs Assistant Commissioner (Madras High Court)

In Blue Moon Cool Systems Vs Assistant Commissioner, the petitioner challenged the cancellation of their GST registration by filing a writ petition before the Madras High Court. The cancellation was based on the petitioner’s failure to file returns for six consecutive months, as outlined in a show cause notice dated June 14, 2023. The petitioner cited health issues as the reason for non-compliance and argued that the cancellation caused undue hardship to their business operations. The respondent contend

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