GST
TRT-2025-
Madras High Court
Date:-08-11-22
In:-
Issue Favourable to Tax Payer ?:-
Order Date: 08 November 2022
Key pointers:
- The Petitioner, Sakthivel, was severely affected by ill-health resulted in COVID 19 preliminary fever, for which, he had taken medical treatment and hence, he had undergone bed rest for several months. Due to above reasons, the Petitioner was not able to file an appeal in time as stipulated under the Act against the cancellation of the registration.
- The Registration Certificate was cancelled with effect from 24.01.2022.
- 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 GST monthly returns for a continuous period of six months.
- The Court relied upon the case of Tvl.Suguna Cutpiece Vs The Appellate Deputy Commissioner (ST) (GST) and others dated 31.01.2022 wherein the petitioners were allowed to file the returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act. Further, in the said case the petitioners were directed to pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash.
- Further it was held 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.
- This Writ Petition was allowed as per the same terms.
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