GST Registration Cancelled Over GSTR Non-Filing Due to Illness: Madras HC orders Restoration Subject to 9 Strict Conditions

The Madras High Court ordered restoration of GST registration for A.R.J. Engineering Works, cancelled due to non-filing of returns during illness, subject to nine strict conditions. Following the precedent set in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST) (GST) and others, the court directed the petitioner to file pending returns with tax dues and interest within 45 days. Input Tax Credit (ITC) could not be utilized without scrutiny and approval by tax authorities. Payment of GST and correct declaration of supplies were mandated for subsequent periods. Upon compliance with these conditions, including changes to the GST Web portal, the court directed immediate restoration of registration. The writ petition was resolved accordingly by Justice Senthilkumar Ramamoorthy's bench.