2023 (11) TMI 91 - HC - GST

Cancellation of GST registration of petitioner - Failure to file GST returns - HELD THAT - The petitioner has approached IREL for issuing the revised invoices after the time for filing the return got expired. The petitioner cannot be granted time on ground of spacious him approaching the IREL for issuing revised invoices. It can be seen that the petitioner has taken steps immediately on receipt of the notice dated 13.06.2023. More than three months have gone by since 13.06.2023, i.e, the date of request of the petitioner for revised invoices. Ext.P7 is the communication from IREL dated 06.09.2023. It is found difficult to extend further time for filing the returns and restrain the authorities from taking the proceedings under section 46 of the GST Act to wait for issuance of revised invoices by IREL. However, as last opportunity, if the petitioner files returns within a period of three weeks from today, the same shall be processed in accordance with the law. Petition disposed off.

Summary

Issues involved:
The issues involved in the judgment are related to quashing of notices issued by the tax authorities to file pending returns in GSTR-3B, tax liability assessment under section 62 of the GST Act, and the petitioner's request for extension of time to file returns due to pending issuance of revised invoices by a supplier.

Details of the judgment:

1. The petitioner, a registered dealer under the GST Act, failed to file returns leading to the cancellation of registration. The petitioner, during the period of being an unregistered dealer, took supply from a supplier. The registration was later restored, and the petitioner requested the supplier to issue revised invoices for the supplies taken during the unregistered period.

2. The petitioner sought more time to file returns due to the delay in receiving the revised invoices from the supplier. The petitioner had approached the supplier for revised invoices after the initial deadline for filing returns had passed. The court noted the delay in the process and the communication from the supplier regarding the issuance of revised invoices.

3. The court found it challenging to grant further extension for filing returns and instructed the authorities not to delay proceedings under section 46 of the GST Act awaiting the revised invoices. However, as a final opportunity, the petitioner was given three weeks to file the returns, and it was assured that the returns would be processed in accordance with the law.

4. The writ petition was disposed of with the directions provided regarding the filing of returns within the specified timeframe.