Order Date- 17 August 2022

Facts-

• The Petitioner M. Mallika Mahal and others, were given several opportunities that were extended to them even though they missed those opportunities post-cancellation of the registrations by way of Amnesty Schemes wherein they were granted an extension of time to take necessary steps to restore the canceled registrations. There are various remedies mentioned in the CGST Act, 2017.
• As per Section 30 of the CGST Act, the benefit has to be availed within thirty days from the date of cancellation of the order, but the Petitioner did not avail this remedy.
• Further, the other available remedy is to file an appeal before the Appellate Authority within a period of three months from the date of communication of the cancellation order to the dealer. Although the Petitioner availed this remedy, with a delay, the appeal was accompanied by returns for a period of six months with the admitted tax.
• But, the appeal was rejected against which the present writ petitions have been filed by the Petitioner.

Issue-

• Whether the Petitioner can file GST returns for the period prior to the cancellation of GST registration?

Order-

• The Single Bench of Hon’ble High Court observed that the Petitioner are permitted to file their GST 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 CGST Act, within a period of 45 days from the date of receipt of a copy of this order, if it has not been already paid.
• The Court Directed the Respondent to take steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web Portal within a period of 45 days from the date of receipt of a copy of this order to allow the Petitioner to file their returns and to pay the tax, penalty, or fine.
• Therefore, the writ petition was allowed by the Hon’ble Court in favor of the Petitioner.