GST Registration Cancelled Based on Alleged Suspicious Transactions in Bank and Portal: Madras HC Directs to File Revocation Application

Madras High Court permitted a taxpayer to file a revocation application for cancelled GST registration, despite the statutory deadline lapse. The court noted that cancellation based solely on bank transaction alerts without proper investigation was disproportionate. This judgment balances enforcement actions with taxpayer rights, allowing post-cancellation remedies when initial proceedings had procedural flaws.