Madras High Court Holds GST Registration Cancellation Revocable Subject to Compliance With Tax and Return Filing Conditions
The Madras High Court has set aside an order cancelling GST registration, holding that such cancellation may be revoked if the taxpayer files all pending returns, pays outstanding taxes, interest, and penalties within a specified period, and complies with conditions regarding input tax credit utilization, as previously established in the Tvl. Suguna Cutpiece Center judgment.
