GSTR Filing delayed due to Ill-Health: Madras HC grants Firms 45 Days to Reclaim Cancelled GST Registration

This article reports on a ruling by the Madras High Court granting a firm 45 days to reclaim its canceled GST registration. The court’s decision was based on the firm’s delay in filing GSTR due to ill health, which led to the cancellation. The ruling provides the firm with an opportunity to rectify its non-compliance and continue its business operations. This decision highlights the court’s discretion in providing relief to taxpayers facing genuine difficulties and underscores the importance of timely compliance with tax filing requirements to avoid severe consequences such as cancellation of registration.