Decoding the impact of Madras HC judgment in case of Cancellation or suspension of GST Registration

Published on: Tue Feb 07 2023
Decoding the impact of Madras HC judgment in case of Cancellation or suspension of GST Registration

The present appeal has been filed in respect of section 29 of Central Goods and Service Tax.

Which talks about Cancelation or suspension of Registration.

Hon’ble Madras Court deals with the matter of whether GST Registration can be restored, in case GST registration has been cancelled due to non-filing of return for a long period and later on the tax had been paid by the assessee along with the relevant penalty.

Facts of the case:-

  • The petitioner Immanuvel Dharmaraj Stores failed to file the monthly return for the period of June 2019 to August 2021.
  • Show- Cause Notice was issued on 24.05.2019 to explain the non-filing of returns.
  • Petitioner subsequently filed the dues along with the penalty from June 2019 to August 2021.
  • However, Petitioner claimed that he was unable to pay tax from September 2021 to 05.09.2021 as his registration was cancelled by the authority.
  • Petitioner preferred an appeal before the appellate tribunal which was rejected citing the period of limitation.


  • Hence, the Hon’ble High Court held that the benefit extended by this Court in the earlier orders referred to in the case Tvl. Suguna Cutpiece Centre’s case dated 31.01.2022 cited supra, may be extended to the Petitioner.
  • Relevant extract of the above-referred case decision i.e., Tvl Suguna Cutpiece Centre vs The Appellate Deputy Commissioner (ST) (GST) and others are reproduced below-

HC held that on payment of tax, interest, fine or penalty and uploading of returns, the registration shall stand revived forthwith.


  • Where the registration has been cancelled for non-filing of returns for a long period GST Registration can be restored if the assessee subsequently pays the tax along with interest and penalty.

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