GST
TRT-2025-
Madras High Court
Date:-21-11-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 21 November 2022
Facts –
- The Petitioner, Ramar Andavar, have not filed Goods and Service Tax monthly returns due to health issues. Hence, the GST Registration of the Petitioner was cancelled by the Respondent vide order dated 25.05.2022.
- The petitioner was not able to file an application for revocation in time against the said order of cancellation.
Issue –
- Whether the petitioner is eligible for revocation of cancellation?
Order –
- The Hon’ble High Court relied and followed the decision of 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 which it was held that the petitioners shall 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.
- It was also held that if any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority.The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine.
- It was also directed that the above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order. Hence in this case also Court has been consistently following the directions issued
- The court also feel 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.
- Hence the writ petition is allowed.
Download Case Law
