Case Law Details
Ashpra Interiors Pvt Limited Vs Commissioner of GST & Central Excise (Madras High Court)
The Madras High Court recently intervened in a case involving Ashpra Interiors Pvt Limited versus the Commissioner of GST & Central Excise regarding the cancellation of GST registration. The petitioner challenged an order rejecting their appeal on grounds of delay, highlighting procedural discrepancies.
The petitioner, a registered entity under GST laws, faced the threat of registration cancellation due to non-filing of returns. Upon receiving a show cause notice, they promptly filed their returns, leading to the revocation of the registration suspension. However, a fresh cancellation order was issued subsequently, prompting the petitioner to challenge it through appellate proceedings.
The petitioner argued that they had filed returns upon receiving the initial notice, making the subsequent cancellation order unsustainable. Moreover, they emphasized that the order indicated no outstanding tax dues, questioning the grounds for cancellation. However, the appeal was dismissed solely based on the timing of its submission, deemed belated by the authorities.
In response, the Madras High Court scrutinized the case, noting the absence of tax dues and the prima facie validity of the petitioner’s arguments. Recognizing the procedural irregularities, the court directed the appellate authority to review the appeal on its merits within a specified timeframe, emphasizing the importance of due process.
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