9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (8) TMI 894 - HC - GSTCancellation of petitioner's GST registration in Form GST REG-19 with effect from 01.05.2023 - appeal dismissed on the ground of time limitation - HELD THAT - There are no error in the order of the appellate authority rejecting the appeal in limine, in view of the statutory limitation prescribed under the Act. The issue is squarely covered on merits by a decision of this Court rendered in Tvl.Suguna Cutpiece Centre Vs. The Appellate Deputy Commissioner (ST) (GST) and another 2022 (2) TMI 933 - MADRAS HIGH COURT where it was held that ' If any Input Tax Credit has remained utilized, it and etc. batch shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department.' Petition allowed.
Issues: Challenge to cancellation of GST registration, appeal dismissed on grounds of limitation, applicability of previous court decisions, compliance with court directions.
Analysis: 1. Challenge to GST Registration Cancellation: The petitioner challenged the cancellation of their GST registration in Form GST REG-19 with effect from 01.05.2023. The impugned order was preceded by a notice dated 07.08.2023. The petitioner filed an appeal before the appellate authority beyond the statutory period of limitation prescribed under Section 107 of the GST enactment. The appellate authority dismissed the appeal on the ground of limitation, which was upheld as per the statutory limitation prescribed under the Act. 2. Applicability of Previous Court Decisions: The High Court, while considering the writ petition challenging the cancellation of GST registration, referred to a previous decision in Tvl.Suguna Cutpiece Centre Vs. The Appellate Deputy Commissioner (ST) (GST) and another in (2022) 99 GSIR 386. The court found that the issue in the present case was squarely covered on merits by the decision in Tvl.Suguna Cutpiece Centre, and hence, the writ petition was allowed at the time of admission. 3. Compliance with Court Directions: The court directed the petitioner to comply with the conditions laid down in the operative portion of the order in Tvl.Suguna Cutpiece Centre. The conditions included filing returns for the period prior to the cancellation of registration, payment of tax defaulted with interest, restriction on utilizing Input Tax Credit, payment of GST in cash for subsequent periods, and scrutiny and approval of Input Tax Credit by competent authorities. The court emphasized that compliance with these conditions was necessary for the registration to be revived. 4. Acceptance of Court Decisions: The court noted that the order in Tvl.Suguna Cutpiece Centre had been consistently followed by the court and accepted by the department. Additionally, the court cited another case, Tvl.Blue Diamond Engineers Vs. The Commissioner of Commercial Taxes, where the benefit of registration revival was extended to a petitioner even after the issuance of a notification, emphasizing the importance of compliance with court directions and previous decisions. 5. Final Decision: Considering the above factors, the court allowed the writ petition with the terms and conditions laid down in the previous court decisions. The petitioner was directed to comply with the directions given in Tvl.Suguna Cutpiece Centre to ensure the revival of their GST registration. The court ruled in favor of the petitioner, with no costs imposed in the matter.
|
