https://www.taxtmi.com/caselaws?id=456332 The Madras HC directed the respondent to restore the petitioner's GST registration. The court relied on its previous judgment in W.P. No. 25048 of 2021, which established that denying registration revival would defeat the GST regime's ultimate goal, as tax would remain unpaid unless recipients are liable under reverse charge. The court held that petitioners deserve the right to return to the GST fold and conduct legitimate business. The petition was allowed with the condition that any applicable tax or penalty must be paid in accordance with law. en-us Fri, 08 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456332 The Madras HC directed the respondent to restore the petitioner's GST registration. The court relied on its previous judgment in W.P. No. 25048 of 2021, which established that denying registration revival would defeat the GST regime's ultimate goal, as tax would remain unpaid unless recipients are liable under reverse charge. The court held that petitioners deserve the right to return to the GST fold and conduct legitimate business. The petition was allowed with the condition that any applicable tax or penalty must be paid in accordance with law. Case-Laws GST Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456332