Case Law Details
Rajalakshmi Vs State Tax Officer (Circle) (Madras High Court)
Madras High Court directed the petitioner to file the pending GST returns thereafter the GST registration cancelled, on account of non-filing of GST return for continuous period of 6 months, will be restored
Facts-
This Writ Petition has been filed challenging the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns for a continuous period of six months. Consequently, the Registration Certificate was cancelled with effect from 01.05.2022 in view of Section 29 of the Central Goods and Services Tax Act, 2017.
It was submitted that the Petitioner was unaware of the cancellation of the Registration Certificate, as he was met with an accident and admitted in the hospital for trauma care treatment and was in bed rest for three months. The business was carried on by the staff of the petitioner’s concern and only a part-time Accountant was taking care of the statutory compliances including filing of GST returns. It was only on being informed by the other end tax payers that the petitioner became aware that his GSTN registration stood cancelled. Due to above reasons, the Petitioner was not able to file an appeal in time as stipulated under the Act against the cancellation of the registration.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
