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December 6, 2022

Madras HC has lifted the cancellation of GST registration as inablity of taxpayer due to health issues

by CA Shivam Jaiswal in GST, Legal Court Judgement

Madras HC has lifted the cancellation of GST registration as inablity of taxpayer due to health issues

Facts and issue of the case

The appeal  has been filed by petitioner challenging the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns. Consequently, the Registration Certificate was cancelled with effect from 02.02.2022 in view of Section 29 of the Central Goods and Services Tax Act, 2017.

It is submitted by the learned counsel for the Petitioner that the Petitioner have not filed Goods and Service Tax monthly returns due to health issues.

Futher,show cause notice was issued on dated 02.02.2022 seeking explaination for non filing of returns

Thereafter, the GST Registration of the Petitioner was cancelled by the 2nd Respondent vide order dated 21.04.2022. As against the said order of cancellation, he was not able to file an application for revocation in time.

Observation of the court

 It is further submitted by the learned counsel for the Petitioner that in identical circumstances, this Court, in the case of Tvl.Suguna Cutpiece Vs The Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc., batch) The  Writ Petitions are allowed subject to the  conditions

The same decision has been consistently followed by this Court in various decisions, viz.,

  1. M/s.Maaruthi Foundations Private Limited Vs Deputy Commissioner (ST) (FAC), reported in 2022 (5) TMI 405
  2.  J.Jayakrishnan Vs The Additional Chief Secretary/Commissioner of Commercial Taxes, Chennai reported in 2022 (7) TMI 1226
  3. TVL.Jeyalakshmi Store represented by its Proprietor, Sivanu Pandian Vs Commissioner of Commercial Taxes reported in 2022 (7) TMI 1275
  4. M/s.Pearl and Company Vs The Commissioner of Commercial Taxes in W.P(MD)No.19127 of 2022.

In view of the fact that this Court has been consistently following the directions issued in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc., batch) and the Revenue/Department has also accepted the said view as evident from the fact that no appeal has been filed in any of the matters, this Court intends to follow the above order of this Court.

Conclusion

The judgement passed in favour of Petitioner. Court feels that the benefit extended by this Court in the earlier orders referred to above in Suguna Cutpiece Centre’s case cited supra, may be extended to the Petitioner.
The full judgement order is given below :

Before the Madurai Bench of Madras High Court

Dated : 15.11.2022

The honourable Mr.Justice Mohammed Shaffiq W.P.(MD)No.25865 of 2022

Tvl.Marimuthu Venkateshwaran Vs. The Commissioner

Tvl.Marimuthu-Venkateshwaran-Vs.-The-Commissioner

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