M. Mallika Mahal Vs Commissioner of Central GST and Central Excise (Madras High Court)
GST Returns can be filed for the period prior to cancellation of GST registration
The Hon’ble Madras High Court in M. Mallika Mahal v. The Commissioner of Central GST and Central Excise [WP.Nos.10663 of 2022 dated August 17, 2022] held that the assessee should be permitted to file GST returns for the period before the cancellation of GST Registration and make payment of tax dues along with interest. Also, the Court directed the assessing authority to instruct GSTN to make necessary changes in the portal to facilitate these changes.
Facts:
M. Mallika Mahal (“the Petitioner”) was given several opportunities that were extended to them even though they missed those opportunities post-cancellation of the registrations by way of Amnesty Schemes wherein they were granted an extension of time to take necessary steps to restore the cancelled registrations. There are various remedies mentioned in the Central Goods and Services Act, 2017 (“the CGST Act”). As per Section 30 of the CGST Act, the benefit has to be availed within thirty days from the date of cancellation of the order, but the Petitioner did not avail this remedy.
Further, the other available remedy is to file an appeal before the Appellate Authority (“the Respondent”) within a period of three months from the date of communication of the cancellation order to the dealer. Although the Petitioner availed this remedy, with a delay, and the appeal was accompanied by returns for a period of six months with the admitted tax.
But, the Respondent rejected the appeal against which the present writ petitions have been filed by the Petitioner.
Issue:
Whether or not the Petitioner can file GST returns for the period prior to the cancellation of GST registration?
Held:
The Hon’ble Madras High Court in WP.Nos.10663 of 2022 dated August 17, 2022, held as under:
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