Madras HC Sets Conditions for GST Registration Restoration

Vinayaga Enterprises Vs Appellate Authority (Madras High Court)

In a recent case of Vinayaga Enterprises vs. Appellate Authority, the Madras High Court addressed the cancellation of GST registration due to non-filing of GSTR. The petitioner contested the cancellation and sought its revocation based on valid grounds.

The petitioner cited reasons for the inability to file returns promptly, attributing it to ill-health. Despite efforts to file returns and appeal against the registration cancellation in 2023, procedural limitations hindered their actions. The counsel for the pet

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