Madras HC Orders GST Registration Revival on Payment of Tax & Penalties

Kshema Wind Farm Services Vs Assistant Commissioner of State Tax (Madras High Court)

Madras High Court set aside the cancellation of GST registration for Kshema Wind Farm Services, provided the petitioner meets specific conditions, including the payment of pending taxes, interest, and penalties. The petitioner argued that the cancellation order, issued on November 15, 2023, was arbitrary and violated principles of natural justice. The court acknowledged that similar cases, including Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST), had established a

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