Madras HC Sets Conditions for Restoring Cancelled GST Registration

Mahesh Kumar Sharma Vijay Sharma Vs Assistant Commissioner (Circle) (Madras High Court) The Madras High Court recently addressed a significant issue regarding the cancellation of GST registration due to non-filing of returns. In the case of Mahesh Kumar Sharma Vijay Sharma Vs Assistant Commissioner (Circle), the court set forth specific conditions for the restoration of the petitioner’s GST registration, which was cancelled on 08.09.2021. Background of the Case The petitioner, Mahesh Kumar Sharma Vijay Sharma, faced cancellation of his GST registration after failing to file returns for a...