• Kandivali West Mumbai 400067, India
  • 022 39167251
  • support@email.com
December 8, 2022

GST registration can be restored after the returns has been filed by the taxpayer: Madras HC

by CA Shivam Jaiswal in GST, Legal Court Judgement

GST registration can be restored after the returns has been filed by the taxpayer: Madras HC

Fact and Issue of the case

This Writ Petition has been filed 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 21.01.2022 in view of Section 29 of the Central Goods and Services Tax Act, 2017.

It is submitted by the Petitioner that due to COVID pandemic, there was no business transaction and therefore, he failed to furnish the returns. Further, a show cause notice dated 21.01.2022 was issued by the 2nd Respondent seeking explanation for non-filing of the returns. Thereafter, the GST Registration of the Petitioner was cancelled by the 2nd Respondent vide order dated 16.02.2022. As against the said order of cancellation, he was not able to file an application for revocation. Hence, he preferred an appeal before the appellate authority. The appellate authority has rejected the appeal on the ground that it was beyond the period of limitation.

Observation of the Court

It is 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), dated 31.01.2022.

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 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. In view of the same, this 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.

Conclusion

The Court ruled in favour of the taxpayer and directed the taxpayer to file the returns in order to revive the GST registration cancelled by the department .

R.-Rajalingam-Vs-Joint-Commissioner-of-GST-Appeals-Madras-High-Court

Enter your email address:

Subscribe to faceless complainces

Please follow and like us:
Pin Share
RSS
Follow by Email