GST Registration cannot be cancelled on non-submission of GST Returns

The Hon’ble Karnataka High Court in the case of Sri Annadurai Muniswamy v. the Additional Commissioner Office of the Commissioner of Central Tax [W.P. No. 3966 of 2023 dated April 6, 2023] ordered assessee to file an application for revocation of cancellation of registration in accordance of procedure outlined in the Notification No 03/2023-Central Tax dated March 31, 2023 (“the Notification”), which allowed the registered person to apply for revocation of the cancellation of GST registration upto June 30, 2023.

Source a2ztaxcorp