Case Law Details
APCO Automobiles Private Limited Vs Superintendent of Central Tax and Central Excise and Ors. (Kerala High Court)
The Hon’ble Kerala High Court in APCO Automobiles Private Limited v. Superintendent of Central Tax and Central Excise and Ors. [WP(C) No. 11808 of 2022 (A) dated May 10, 2022] stayed the order of cancellation of GST Registration and directed the Revenue Department to open the GST site so as to enable the assessee to continue their trading activities in relation to the stocks held by them at the time of passing of order for cancellation of GST Registration, for a period of two weeks.
Facts:
APCO Automobiles Pvt. Ltd. (“the Petitioner”) is Authorised Dealers for TATA Automobiles and spare parts. The Petitioner has challenged the order of cancellation of its GST Registration (“the Impugned Order”) by the Revenue Department (“the Respondent”) on the grounds of non-filing of return in GSTR-3B.
The Petitioner has contended that due to inordinate delay in collection of sale proceeds and COVID, attendant circumstances and losses, the Petitioner was unable to raise funds to fully discharge the output tax liabilities from April 2020 onwards and consequently, the Petitioner was unable to file Returns in GSTR-3B since the system did not accept returns without entire payment of tax. Further the Petitioner on issuance of the Show Cause Notice (“SCN”), sought time and requested that the matter may be kept in abeyance.
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