Case Law Details
Turret Industrial Security Pvt. Ltd Vs Union of India (Jharkhand High Court)
Petitioner has sought quashing of the ex parte order of cancellation of GST registration of the petitioner, on the ground that no opportunity was given to the petitioner. The GST registration has been cancelled on the ground of failure to file six monthly returns from August, 2019 to January, 2020 by the petitioner within the prescribed time limit. According to the petitioner, it had filed GSTR–I return for the period in question, but could not file GSTR-3B returns due to non-payment of the outstanding dues from its clients, as their business were shut down.
Petitioner has prayed for a direction for revocation of the cancellation of registration of the petitioner to enable his clients to release the outstanding payment. He has also sought direction upon the respondents to accept his belated returns in GSTR-3B for the period in question and allow him to deposit the admitted tax in installment after receiving the outstanding amount from its clients.
Petitioner has also sought quashing of the letter dated 13.07.2020 (Annexure-5) issued by respondent no. 3 wherein his request for revocation of order of cancellation of GST registration has been declined and he has been directed to clear the entire dues of tax liability along with interest and thereafter, only upon filing of GSTR- 3B, petitioner should contact the jurisdictional Assistant Commissioner for revocation of the cancellation order.
We have considered the submission of learned counsel for the parties and taken note of the relevant pleadings on record relied upon by them.
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