2024 (2) TMI 764 - HC - GST

Cancellation of GST registration - non-filing of returns for the periods subsequent to April 2022 - HELD THAT - In TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. 2022 (2) TMI 933 - MADRAS HIGH COURT , this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, the said judgment is followed. Petition disposed off.

Summary

Issues involved: Challenge to cancellation of GST registration, non-filing of returns post April 2022, restoration of GST registration, compliance with GST laws.

In the present case, the petitioner, a manufacturer of automobile spare parts, challenged the cancellation of his GST registration, contending that he had engaged an accountant for GST compliance. The petitioner filed returns for April 2022 and subsequently for 2022-23 after learning of the cancellation. The cancellation caused hardship, and the petitioner sought revocation, citing a previous judgment for restoration of GST registration. The respondent, representing the government, stated that the cancellation was due to non-filing of returns post April 2022, and restoring registration would defeat the purpose of GST laws. It was suggested that if the petitioner had resumed business, fresh registration should be applied for. Referring to a previous judgment, the Court directed restoration of GST registration subject to specific terms and conditions, emphasizing the need for compliance with tax dues, interest, and fees within a specified period. The approved Input Tax Credit was to be utilized for future tax liabilities, and upon payment of tax, penalty, and filing of returns, the registration would be revived. The respondents were instructed to make necessary changes in the GST Web portal for compliance. Consequently, the writ petition was disposed of on similar terms without costs.