Cancellation of GST Registration: Madras HC Permits filing of Returns/Payment of Dues for Prior Period, Advises State to facilitate Changes in GSTN
In a significant ruling, the Madras High Court has permitted the businesses to file returns for the period prior to the cancellation of GST Registration and make payment of tax dues along with interest. The Single Judge, while reiterating the order passed on 31st January this year, also advised the State to instruct GSTN to make necessary changes in the portal to facilitate these changes. Justice Anita Sumanth was considering a bunch of writ petitions where the petitioners have missed several opportunities that were extended to them post-cancellation of the registrations by way of Amnesty Schemes wherein dealers were granted extension of time to take necessary steps to restore the cancelled registrations.
Source Taxscan
