Non-compliance with GST provisions due to slowdown in business genuine so restoration of GST registration ordered

AGN Lorry Service Vs Commercial Tax Officer (Madras High Court) Madras High Court held that cancellation of GST registration for non-compliance with relevant provision of GST Act not justified since the reason of slowdown in business is genuine. Accordingly, restoration of GST registration ordered. Facts- The Petitioner is a registered tax payer under the GST enactments and they have been filing the GST returns regularly upto financial year 2022-23, however, due to cancellation of certain major orders during 2023, the Petitioner could not file its returns from April 2023 onwards. Consequently,...