Non-Filing of GST Returns During COVID-19: Madras HC Restores Cancelled Registration Conditionally

The Madras High Court has conditionally reinstated a Goods and Services Tax (GST) registration that was cancelled due to non-filing of returns during the COVID-19 pandemic period. Recognizing the widespread hardships faced by businesses during the pandemic, the court adopted a lenient approach. The reinstatement was made subject to the assessee complying with all overdue filing requirements and any other conditions deemed necessary by the tax authorities. This ruling provides relief to businesses that may have defaulted on compliances due to the unprecedented challenges posed by the pandemic, allowing them to resume their operations under the GST regime.