In a recent ruling, the Madras High Court, while considering a petition challenging the cancelation of GST registration due to non-compliance during the pandemic, held that keeping businesses out of tax regime would adversely affect the interests of revenue. The petitioner, Tvl.Lucky Mydeen Briyani is engaged private accountant for the purpose of filing returns and he alone had the access to the GST portal for filing returns. During the Covid-19 Pandemic, the business shut down and further, the petitioner was suffering with ill-health. Hence, the petitioner was unable to conduct the accountant and file his returns. The department initiated proceedings to cancel the GST registration belongs to the petitioner.
Source Taxscan
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