9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 595 - HC - GSTCancellation of GST registration of petitioner - non-filing of the returns for a continuous period of 6 months - HELD THAT - This Court is of the view that since similar such orders have been passed by this Court as well as other Co-ordinate Benches, it will serve no purpose to keep the present writ petition pending. The impugned order dated 20.01.2021 is hereby interfered with and set aside. It is directed that the Respondent No. 5, namely Superintendent of Central Goods Services Tax, Guwahati will intimate the petitioner the total outstanding statutory dues, if any, standing in the name of the petitioner till the date of cancellation of his GST registration - Petition disposed off.
Issues involved:
Cancellation of GST registration u/s 29(2)(b) of the CGST Act, 2017 due to non-filing of returns for 6 months. Summary: Issue 1: Cancellation of GST Registration The petitioner, a reputed Architect, had his GST registration cancelled due to non-filing of returns for 6 months. The cancellation was challenged through an appeal which was rejected. However, the Court noted that similar orders for restoration of GST registration had been passed in other cases. The Court directed the tax authority to inform the petitioner of any outstanding dues and upon payment, to restore the GST registration. Key Details: - The petitioner, an Architect, had GST registration under the GST Act, 2017. - Due to personal problems and the COVID-19 pandemic, the petitioner couldn't file returns for 6 months. - A show cause notice was issued for cancellation of registration, leading to cancellation on 20.01.2021. - An appeal against the cancellation was rejected, but the Court referred to past cases where registration was restored upon payment of dues. - The Court directed the tax authority to inform the petitioner of any outstanding dues and restore the registration upon payment. Conclusion: The Court interfered with the cancellation order and directed the tax authority to restore the GST registration upon payment of any outstanding dues by the petitioner.
|
