https://www.taxtmi.com/caselaws?id=427264 The Madras HC allowed a petition for revocation of registration cancellation under Section 29(2)(C) of the CGST Act. The petitioner failed to file returns for six continuous months during the Covid-19 pandemic period, subsequently filing only nil returns as no business was conducted. Despite delays in filing the appeal and writ petition beyond statutory limitations, the court considered the overall circumstances and held that keeping the petitioner outside the GST regime would serve no useful purpose, as the assessee would continue business operations and supply goods/services. en-us Mon, 29 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427264 The Madras HC allowed a petition for revocation of registration cancellation under Section 29(2)(C) of the CGST Act. The petitioner failed to file returns for six continuous months during the Covid-19 pandemic period, subsequently filing only nil returns as no business was conducted. Despite delays in filing the appeal and writ petition beyond statutory limitations, the court considered the overall circumstances and held that keeping the petitioner outside the GST regime would serve no useful purpose, as the assessee would continue business operations and supply goods/services. Case-Laws GST Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427264