The Hon’ble Madras High Court in the matter of Pitchaiah Venkateshprumal v. Superintendent of CGST & Central Excise [W.P (MD). No. 25743 of 2022 & W.M.P (MD) Nos. 19848 & 19850 of 2022 dated November 14, 2022] has held that cancellation of Goods and Service Tax (“GST”) Registration due to non-filing of returns can be revoked if the assessee files the pending returns and pays the taxes, fines, interest along with fee due.
Source a2ztaxcorp
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