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2023 (7) TMI 531 - HC - GSTRevocation of cancelled GST registration of petitioner - failure to file the returns for the past six months - SCN sent on petitioner's mail, was not replied - HELD THAT - It is seen from the records that the government has issued Notification No.03/2023-Central Tax dated 31.03.2023 and has extended the time up to 30.06.2023, but the extension is granted to taxpayers granting time on or before 31.12.2022. Unfortunately, the petitioner s cancellation was on 12.01.2023, had it been prior to 31.12.2022 then the petitioner would have come within the time prescribed under the said notification. But the consideration for extension was pending during that period, hence this Court is of the considered that the petitioner is entitled to the benefit. Moreover, the issue is covered under the judgment of Tvl. Suguna Cut Piece s case 2022 (2) TMI 933 - MADRAS HIGH COURT where the delay in revoking the cancelled GSTN registration was condoned. This Court is allowing the writ petition and the respondent is directed to restore the petitioner s GST registration number - After restoration the petitioner is directed to file the returns and pay tax and penalty as per law - Petition allowed.
Issues involved:
The issues involved in this case are the cancellation of GST registration due to non-filing of returns, failure to respond to show cause notice, and the applicability of government notifications regarding extension of time for filing returns. Cancellation of GST registration due to non-filing of returns: The petitioner, a Construction Company registered under GST, had their registration cancelled by the respondent due to non-filing of returns for the past six months. The petitioner claimed that their accountant, who was instructed to file NIL returns, failed to do so. The petitioner only became aware of the cancellation when informed by other taxpayers. The petitioner argued that the period from 13.03.2020 to 28.02.2022 should be excluded for calculating the limitation, as per a Suo Motu petition by the Supreme Court. The petitioner had already filed returns up to January 2023 and was willing to pay the necessary late fees if the cancellation was revoked. Failure to respond to show cause notice: The show cause notice dated 08.10.2022 was issued to the petitioner's Chartered Accountant, and the petitioner claimed not to have received it. Upon learning of the notice, the petitioner submitted a reply on 08.11.2022. Despite this, the respondent cancelled the GST registration on 27.01.2023, citing non-response within the stipulated time. The petitioner contended that the cancellation prevented them from availing an amnesty scheme offered by the respondent. Applicability of government notifications regarding extension of time: The government had issued Notification No.03/2023-Central Tax dated 31.03.2023, extending the time for filing returns up to 30.06.2023. However, this extension was granted to taxpayers who were given time on or before 31.12.2022. Since the petitioner's cancellation occurred on 12.01.2023, they were unable to benefit from this notification. The court considered that if the cancellation had been before 31.12.2022, the petitioner would have been entitled to the extension. The court also noted that the issue was covered under a previous judgment. Conclusion: After considering the arguments, the court allowed the writ petition and directed the respondent to restore the petitioner's GST registration number. The petitioner was instructed to file the returns and pay tax and penalties as per the law. The court granted these directions, and the writ petition was allowed without any costs.
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