Madras HC Restores GST Registration Because Non-Filing of Returns Was Due to Illness & Stress

Vinayak Enterprises Vs Appellate Deputy Commissioner (GST) (Madras High Court) The writ petition challenged an order dated 08.04.2025 by which the respondent cancelled the petitioner’s GST registration. The respondent was represented by the Additional Government Pleader who took notice on behalf of the department. With the consent of the parties, the Court took up the writ petition for disposal at the admission stage. The petitioner submitted that GST returns were not filed for a period of six months due to severe mental stress and physical illness. As a result, the respondent cancelled the ...