Revocation of cancellation of GST registration due to non filing of GST Returns due to Medical Reasons on payment of post- tax and interest payment without ITC adjustment

Tvl.Tharaga and Co Vs Superintendent (Madras High Court) Conclusion: Cancellation of GST registration due to assessee’s failure to file returns on time would be revoked in case of genuine medical reasons and assessee’s willingness to pay tax and interest without adjusting from unutilized Input Tax Credit (ITC). Held: Assessee represented by its partner, Mr. Sukumar Chandran, explained that he was suffering from Type II Diabetes Mellitus and, due to health issues, could not attend to statutory obligations, including the filing of monthly GST returns. This delay led the respondent author...