Oasis Inn International Pvt Ltd. Vs Assistant Commissioner
Date: February 2, 2026
Subject Matter
GST Registration Cancellation Revoked Due to Genuine Financial Hardship with Conditions
Summary
The High Court has allowed the writ petition, thereby revoking the cancellation of the petitioner's GST registration. This decision was based on the petitioner's genuine financial difficulties which prevented the filing of returns, subject to strict…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging impugned order dated 12.09.2024 passed by the respondent. 2. Mr. R. Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel for th…