Order cancelling GST registration set aside since reason for non-compliance found genuine

Ashokkumar V Vs State Tax Officer (Madras High Court) Madras High Court held that based on auditor’s advice, the petitioner failed to comply with GST return provisions. Accordingly, reasons provided for non-compliance with GST provisions appears to be genuine and hence order cancelling registration set aside. Facts- The petitioner, who is running a shop in the name and style of “Happy Mobiles” had entrusted an Auditor for filing the returns. However, it was advised by his Auditor that there is no requirement to pay any GST if the aggregate revenue in the FY is below a sum of Rs.20,00,000...