2024 (5) TMI 1262 - HC - GST

Cancellation of registration under CGST WBGST Act 2017 - failure to furnish returns for a continuous period of six months - appeal dismissed on the ground that it is filed belatedly beyond the condonable period - HELD THAT - The appellant can be provided with one more opportunity to remedy the bridge as the appellant being an individual since a small retailer of imitation jewellry it is deemed appropriate that the appellant should be permitted to remedy the bridge. The order of cancellation of registration is set aside subject to the condition that the appellant files returns for the entire period of default pays requisite amount of tax and interest and fine and penalty - petition allowed.

Summary

Issues Involved: Appeal against cancellation of registration under CGST & WBGST Act, 2017 due to failure to file returns for six months; Dismissal of appeal by statutory appellate authority as belated.

Summary:
The intra-Court appeal challenged the cancellation of registration under CGST & WBGST Act, 2017, citing failure to file returns for six months. The statutory appellate authority dismissed the appeal as belated. After hearing both parties, the Court decided to provide the appellant, a small retailer of imitation jewelry, with an opportunity to rectify the situation.

The Court allowed the appeal, connected application, and writ petition, setting aside the registration cancellation order. However, the appellant must file returns for the default period, pay the necessary tax, interest, fine, and penalty within three weeks. Failure to comply will result in automatic dismissal of the writ petition.

To facilitate compliance, the respondents are directed to open the portal for filing returns and remitting tax, interest, penalty, and fine by the appellant.