Post-Inspection GST Registration and Payment of Tax not “Voluntary”: Madras HC

The Madras High Court ruled that post-inspection GST registration and tax payment are not voluntary. The case involved a taxpayer disputing the need to register for GST and pay tax following an inspection. The court emphasized that GST registration and compliance are mandatory for businesses operating above the prescribed threshold, and inspection merely serves as a procedural step to ensure compliance. The ruling reinforces the government’s stance on mandatory tax registration, ensuring that businesses are held accountable for their tax obligations. This decision has broader implications for business compliance with GST regulations.