2023 (9) TMI 899 - HC - GST

Cancellation of GST registration revoked - petitioner also paid the tax due - G.O.Ms.No.38, Commercial Taxes and Registration (B1), dated 05.04.2023 - HELD THAT - N/N. II(2)/CTR/351(a-3)/2023 seeks to give benefit to persons like the petitioner - This Court in M/S. SRI SENTHIL ANDAVAR AGENCIES, REP BY ITS PROPRIETOR VERSUS THE STATE TAX OFFICER (ST) , (INT) , CIW-1, VELLORE 2023 (8) TMI 1035 - MADRAS HIGH COURT held that the Court is inclined to set aside the impugned assessment orders which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the conditions of the aforesaid Notification, which contemplates payment of interest due under Sub- Section (1) of Section 50 of the said Act and the late fee payable under Section 47 of the said Act. The petitioner shall pay the aforesaid amount within a period of two weeks from the date of receipt of copy of this order. The impugned orders are passed under Section 62 of the TNGST Act, 2017 shall be deemed to have been withdrawn provided petitioner complies with the condition. The petitioner shall pay requisite late fee for filing the return, if any, and the interest on the late payment of GST. The respondents may intimate the amount to be paid by the petitioner and for the petitioner to comply with the same. Petition disposed off.

Summary

Issues:
The petitioner challenged the impugned Assessment orders under Section 62 of the TNGST Act, 2017 for the period of April 2018 to March 2019, following the cancellation and subsequent revocation of registration. The Government issued a notification providing relief to registered persons who failed to furnish a valid return within a specified period.

Analysis:
The petitioner contested the Assessment orders dated 23.01.2020 under Section 62 of the TNGST Act, 2017, for the period of April 2018 to March 2019, following the cancellation of registration on 08.01.2019. Subsequently, the petitioner applied for revocation of registration, which was granted on 23.07.2020. A Government notification dated 05.04.2023 aimed to benefit registered persons who failed to furnish a valid return within a specified period, subject to conditions such as payment of interest and late fees.

Court's Decision:
The Court considered a similar case and set a precedent on 20.07.2013, where impugned assessment orders were deemed to have been withdrawn upon compliance with specified conditions, including payment of interest and late fees. In the present case, the impugned orders under Section 62 of the TNGST Act, 2017 were also deemed to have been withdrawn, provided the petitioner complies with the conditions. The petitioner was directed to pay the requisite late fee and interest within two weeks. The respondents were instructed to communicate the amount to be paid within eight weeks.

Conclusion:
The writ petitions were disposed of with the above directions, without any costs incurred. The connected writ miscellaneous petitions were also closed accordingly.