Cancelling GST Registration for Temporarily Closing Business and Travelling Abroad during Diwali: Madras HC Restores Registration

The Madras HC restored GST registration cancelled for temporarily closing business and travelling abroad during Diwali. This decision clarifies the grounds for GST registration cancellation. It underscores the importance of considering genuine reasons. This ruling reflects the court's emphasis on justice. It emphasizes the need for clear guidelines. The restoration aims to prevent undue cancellations.