2024 (3) TMI 386 - HC - GST

Seeking revocation of cancellation of registration - appeals were not received on the ground of limitation - HELD THAT - The order issued in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST) (GST) and others 2022 (2) TMI 933 - MADRAS HIGH COURT , was a conditional order and that the respective petitioner should be directed to comply with all conditions stipulated therein. The respective petitioner herein is directed to file returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order - these writ petitions are disposed of by issuing the directions imposed - petition disposed off.

Summary

Issues involved: Challenge to order of cancellation of registration and seeking revocation u/s GST regulations due to failure to file returns on time citing ill-health.

Summary:
The respective petitioner challenged the cancellation of registration and sought revocation, attributing the delay in filing returns to ill-health. Counsel for the petitioner referred to previous court orders and requested a similar decision. The senior standing counsel for the respondents acknowledged the petitioner's submissions and highlighted the need for compliance with specified conditions. The court, following the precedent set in a previous case, issued directions for the petitioner to fulfill certain requirements within specified timelines. These included filing returns for the period preceding and following the registration cancellation, payment of tax dues, and restrictions on utilizing unclaimed Input Tax Credit without approval. The court also directed the respondents to facilitate necessary changes in the GST Web portal to enable compliance. The restoration of GST registration was made subject to the petitioner meeting the prescribed conditions. The writ petitions were disposed of accordingly, with no costs imposed, and related miscellaneous petitions were closed.