Non-Filing of GST Returns Won’t Permanently Block Registration: Madras HC

NMH Design Build Vs Commercial Tax Officer (Madras High Court) The Madras High Court, in the case of NMH Design Build Vs Commercial Tax Officer, set aside the cancellation of a Goods and Services Tax (GST) registration despite the petitioner’s failure to file returns, respond to the show cause notice, or utilize statutory remedies like the Amnesty Scheme or an application for revocation under Section 30 of the Central Goods and Services Tax (CGST) Act, 2017. The petitioner admitted that they had not conducted any business and consequently did not file returns, which led to the issuance o...