Case Law Details
R. Rajalingam Vs Joint Commissioner of GST (Appeals) (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. Consequently, the Registration Certificate was cancelled with effect from 21.01.2022 in view of Section 29 of the Central Goods and Services Tax Act, 2017.
It is submitted by the Petitioner that due to COVID pandemic, there was no business transaction and therefore, he failed to furnish the returns. Further, a show cause notice dated 21.01.2022 was issued by the 2nd Respondent seeking explanation for non-filing of the returns. Thereafter, the GST Registration of the Petitioner was cancelled by the 2nd Respondent vide order dated 16.02.2022. As against the said order of cancellation, he was not able to file an application for revocation. Hence, he preferred an appeal before the appellate authority. The appellate authority has rejected the appeal on the ground that it was beyond the period of limitation.
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