2024 (6) TMI 948 - HC - GST

Rejection of appeal against cancellation of the petitioner's GST registration - 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 petitioner should be directed to comply with all conditions stipulated therein. It is not necessary to adjudicate this matter on merits. Instead, by following the decision in Suguna Cutpiece , this writ petition is disposed of by holding that the petitioner 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. The writ petition is disposed off.

Summary

The petitioner challenged the cancellation of their GST registration due to delayed filing caused by ill-health. The court directed the petitioner to file past returns with dues and fees within 45 days, pay taxes without using unutilized Input Tax Credit, and comply with specified conditions for future tax liabilities. The GST registration will be restored upon fulfillment of these conditions. The respondents were instructed to update the GST Web portal accordingly within 30 days. The case was disposed of with no costs.