Southern Enterprises Vs Appellate Joint Commissioner ST (Telangana High Court)
The Hon’ble Telangana High Court in M/s. Southern Enterprises v. Appellate Joint Commissioner ST [W.P. No. 2471 of 2023 dated January 31, 2023] has set aside the order cancelling GST Registration of the assessee due to non-filing of GST Returns for the continuous period of 6 months, on the ground that the GST Tribunal has not been constituted and the assessee should not be left without remedy. Remanded the matter back to the Revenue Department to decide the matter afresh in accordance with the law and to provide reasonable opportunity of hearing to the assessee. Further, permitted the assessee to submit the GST Returns as per the statute.
Facts:
M/s. Southern Enterprises (“the Petitioner”) is a proprietorship firm engaged in the business of sale and offering service of air conditioners. The Petitioner was issued a Show Cause Notice (“SCN”) dated November 9, 2020 (“the Impugned SCN”) by the Revenue Department (“the Respondent”) due to the non-filing of GST Returns for the continuous period of 6 months. A reply dated November 19, 2020 was submitted, however it was not considered satisfactory by the Respondent therefore, the GST Registration of the Petitioner was cancelled under Section 29 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) vide Order-in-Original dated December 10,2020 (“the OIO”).
Subsequently, an appeal was filed by the Petitioner, which was rejected by the Appellate Authority vide Order-in-Appeal dated January 11, 2023 (“the OIA”) on the grounds that it was filed beyond the period of limitation.
Being aggrieved, this petition has been filed contending that,
Issue:
Whether the cancellation of GST Registration of the Petitioner is sustainable?
Held:
The Hon’ble Telangana High Court in W.P. No. 2471 of 2023 held as under:
