Madras HC Orders GST Registration Restoration under Strict Conditions

A.R.J. Engineering Works Vs Deputy Commissioner (ST) (Madras High Court)

Background: The petitioner, A.R.J. Engineering Works, sought to challenge the cancellation of their GST registration and requested its revocation. The petitioner claimed that due to ill-health, they were unable to file their GST returns on time, leading to the cancellation of their registration.

Petitioner’s Argument: The petitioner, through their counsel, argued that they made attempts to file GST returns and appealed against the registration cancellation in 2024

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