GST DAILY – 420 : GST registration to be restored as assessee could not file returns due to health conditions: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF SRI Vari Industrial Works V/s Commissioner-Appellate Authority (ST)

, decided on 19-10-2024

👉 Issue:-

✔️ Can cancelled GST registration  for non-filing of returns can be restored despite delay filing of Appeal?

👉 The Hon’ble High Court Judgement:-

✔️ GST registration cancelled for non-filing of returns can be restored despite delay in appeal where assessee proves genuine reason for default, subject to compliance with conditions.

Section 29 of Central Goods and Services Tax Act, 2017