M. Mallika Mahal Vs Commissioner of Central GST and Central Excise (Madras High Court) GST Returns can be filed for the period prior to cancellation of GST registration The Hon’ble Madras High Court in M. Mallika Mahal v. The Commissioner of Central GST and Central Excise [WP.Nos.10663 of 2022 dated August 17, 2022] held that the assessee should be permitted to file GST returns for the period before the cancellation of GST Registration and make payment of tax dues along with interest. Also, the Court directed the assessing authority to instruct GSTN to make necessary changes in the portal to facilitate these changes.
Source Taxguru
