Shriyaa Enterprises Vs State Tax Officer (Bombay High Court)
GST Registration Cancellation Quashed Subject to Payment of Dues; GST Registration Restored as No Fraud Was Alleged and Dues Were Agreed to Be Paid; Bombay High Court Grants Relief Because Non-Filing of GST Returns Was Linked to COVID Hardship; GST Cancellation Set Aside Since No Fraud Allegations Existed: Bombay High Court.
The Bombay High Court heard two writ petitions challenging orders cancelling the petitioners’ GST registrations on the ground that they had failed to file GST returns for approximately six months. In one petition, the period of non-filing was from March to August 2021, while in the other it was from December 2020 to June 2021. The petitioners explained that the defaults occurred during the period affected by the COVID-19 pandemic. One petitioner had undergone cardiology-related medical procedures, while the other, his wife, stated that severe financial constraints prevented timely filing of returns. The petitioners submitted that they were ready and willing to pay all outstanding dues, including any dues up to date, within 15 days of receiving an intimation from the GST authorities. They also contended that cancellation of GST registration would benefit neither the taxpayers nor the authorities, as they intended to continue their business of trading in building materials in accordance with law.
