https://www.taxtmi.com/caselaws?id=435237 The Madras HC allowed a petition despite the appeal being filed beyond the limitation period for challenging GST registration cancellation. The court held that restoring registration would benefit the state by generating revenue rather than causing harm to the department. Relying on precedent, the court determined that keeping petitioners outside the GST regime serves no useful purpose as they would continue business operations. The court emphasized that bringing assessees back into the GST fold would further revenue interests rather than excluding them on technical grounds. en-us Thu, 01 Sep 2022 00:00:00 +0530 Wed, 16 Apr 2025 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435237 The Madras HC allowed a petition despite the appeal being filed beyond the limitation period for challenging GST registration cancellation. The court held that restoring registration would benefit the state by generating revenue rather than causing harm to the department. Relying on precedent, the court determined that keeping petitioners outside the GST regime serves no useful purpose as they would continue business operations. The court emphasized that bringing assessees back into the GST fold would further revenue interests rather than excluding them on technical grounds. Case-Laws GST Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435237