The honourable Madras High Court in the matter of M.Mallika Mahal Versus The Commissioner of Central GST and Central Excise , has held that the GST registration of the petitioner should be revoked on payment tax , penalty and uploading of returns prior to the cancellation of GST registration. However the court also directed that such payment of tax penalty should not be made / adjusted from the unutilised balance of the input tax credit of the petitioner . This judgement permitted the petitioner to file the GST returns prior to the date of cancellation order .

The judgement can be accessed at :

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