Uma Sigamani Vs Commercial Tax Officer (Madras High Court)
The Madras High Court disposed of a writ petition challenging an order dated 07.10.2024 by which the Commercial Tax Officer cancelled the petitioner’s GST registration. The petitioner explained that GST returns were not filed continuously for six months due to financial constraints and ill-health. It was further submitted that the petitioner was willing to file all pending returns and discharge the entire tax liability along with applicable interest and penalty, if any, and therefore sought revocation of the cancellation order.
The respondent confirmed that the GST registration had indeed been cancelled by the impugned order and left the matter to the discretion of the Court. After hearing both sides and examining the record, the Court noted that the cancellation was based on non-filing of returns for six months. The Court accepted the petitioner’s explanation that the non-compliance arose due to financial hardship and ill-health and found the reasons to be genuine.
Accordingly, the Court revoked the cancellation of GST registration, subject to specific conditions. The petitioner was directed to pay a sum of ₹2,000 to the District Siddha Medical Officer, CCRI PKM, and upon production of proof of such payment, the respondent was directed to instruct the GST Network to enable filing of returns and payment of dues within four weeks. The petitioner was also required to file all pending returns and pay tax dues along with interest and the prescribed fee for belated filing within four weeks from restoration of registration.
