2024 (5) TMI 654 - HC - GST

Cancellation of his GST registration - petitioner had not filed GST monthly returns for a continuous period of six months - HELD THAT - In Suguna Cutpiece 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 the over all facts and circumstances, the petitioner is entitled to an order on similar lines. The restoration of the GST registration is subject to and conditional upon fulfilling the conditions imposed - petition disposed off.

Summary

Issues involved: Challenge to cancellation of GST registration, non-filing of GST returns, accessibility issues with portal.

Summary:
The petitioner, a works contractor for Bharat Heavy Electricals Limited, challenged the cancellation of his GST registration due to non-filing of monthly returns for six months. The petitioner claimed to have engaged an accountant for compliance but faced issues with portal accessibility. The petitioner's counsel argued that taxes were paid up to the cancellation date and cited a previous judgment for restoration of registration. The Government Advocate noted that the petitioner continued business post-cancellation, leaving it to GST authorities for action. Referring to the previous judgment, the Court directed restoration of GST registration with specific conditions, including filing of past returns, payment of dues, and scrutiny of Input Tax Credit. The registration restoration was subject to fulfilling these conditions and allowing authorities to take action if business continued post-cancellation. The case was disposed of without costs.