Health & COVID Issues – Returns not filed: Madras HC Orders GST Registration Restoration

Kamala Catering Vs Assistant Commissioner (Circle) (Madras High Court) The Madras High Court recently addressed a case involving the cancellation of GST registration due to non-filing of returns during the COVID-19 pandemic and the petitioner’s ill-health. The court’s decision to restore registration comes with specific conditions, highlighting the complexities faced by businesses during challenging times. Detailed Analysis: The petitioner, citing the resurgence of COVID-19 and personal health issues, had failed to submit GST returns promptly. This led to the cancellation of their ...