GST registration shall stand revived upon payment of tax, penalty and uploading of pending returns: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF
Jamal Mohamed Jahir Hussain V/s Superintendent of CGST and Central Excise, decided on 8-11-2024
👉 Issue:-
✔️ How to restore GST registration, who was cancelled for non-filing of returns?
👉 The Hon’ble High Court Judgement:-
✔️ Where assessees registration was cancelled for non-filing of returns, in view of fact that assessee was ready to pay tax, penalty and upload returns once portal was opened, benefit extended by Court in Tvl. Suguna Cut piece Centre v. Appellate Deputy Commissioner (ST) (GST) [2022] 135 taxmann.com 234 (Madras) would be extended to assessee.
Section 29 of Central Goods and Services Tax Act, 2017
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