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2024 (2) TMI 764 - MADRAS HIGH COURTCancellation of GST registration - non-filing of returns for the periods subsequent to April 2022 - HELD THAT:- In TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. [2022 (2) TMI 933 - MADRAS HIGH COURT], this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, the said judgment is followed. Petition disposed off.
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