GST Returns not Filed due to ill-health and COVID Pandemic: Madras HC directs to Restore Registration on Conditions

The Madras High Court directed the restoration of GST registration for a taxpayer who failed to file returns due to health issues and the COVID-19 pandemic. The taxpayer had petitioned against the cancellation of their GST registration, arguing that the non-compliance was not intentional but due to severe health problems and pandemic-related challenges. The court acknowledged the unprecedented situation and directed the tax authorities to restore the registration, subject to the taxpayer fulfilling certain conditions, including filing the pending returns and paying any due taxes, interest, and penalties. This decision underscores the judiciary's consideration of genuine hardships faced by taxpayers during the pandemic.