2024 (4) TMI 895 - HC - GST

Seeking renewal of registration of Goods Service Tax (GST) - cancelled due to non-filing of returns - portal open for a limited time period - HELD THAT - This Court is of the considered view that the interest of the revenue as well as that of the appellant can be protected if the West Bengal GST Authority is directed to restore the appellant s GST registration and open the portal for a limited time period to enable the appellant to file the return and pay off the amount on account of interest, penalty and late fees including any amount due as tax within the said time frame. Therefore, we direct the West Bengal GST Authority to restore the appellant s GST registration and open the portal for a period of 30 days from date to enable the appellant to file the return and to pay any amount due as tax together with interest, penalty and late fees within the said period. In case the appellant fails to file the return and pay the interest, penalty and late fees including any amount due as tax within the time period stipulated here-in-before, this order shall not have any force and the respondent GST Authority will be entitled to block the portal and the order cancelling the registration shall automatically stand revived. Thus, the appeal being MAT and the writ-petition being WPA are disposed of.

Summary

Issues involved:
The issues involved in the judgment are the challenge to the order rejecting the prayer for interim relief in a matter related to the cancellation of Goods and Service Tax (GST) registration due to non-filing of returns.

Challenge to Order for Interim Relief:
The appellant's GST registration was cancelled due to non-filing of returns, leading to the appellant's inability to participate in tender enlistment. The appellant sought restoration of registration, willing to pay all revenue due. The single Judge directed filing of affidavits but refused interim relief. The Court considered the urgency and directed the matter for hearing on the day's list.

Restoration of GST Registration:
The GST Authority confirmed cancellation of registration for non-filing of returns. The appellant expressed readiness to clear all dues. The Court, noting the reason for cancellation, directed the GST Authority to restore the appellant's registration. A limited 30-day window was given to file returns and pay all outstanding amounts, including interest, penalty, and late fees.

Consequences of Non-Compliance:
Failure to file returns and clear dues within the stipulated time would render the restoration order ineffective. In such a scenario, the GST Authority could block the portal, leading to automatic revival of the registration cancellation order. The parties were directed to comply with the Court's order.

Disposition of the Appeal and Writ-Petition:
The appeal and writ-petition were disposed of with the direction to restore GST registration, allowing a 30-day window for compliance. The Court's observations and directions were provided for the parties to act upon the server copy of the order.