Case Law Details
Vinayaga Enterprises Vs Appellate Authority (Madras High Court)
In a recent case of Vinayaga Enterprises vs. Appellate Authority, the Madras High Court addressed the cancellation of GST registration due to non-filing of GSTR. The petitioner contested the cancellation and sought its revocation based on valid grounds.
The petitioner cited reasons for the inability to file returns promptly, attributing it to ill-health. Despite efforts to file returns and appeal against the registration cancellation in 2023, procedural limitations hindered their actions. The counsel for the petitioner referenced a previous court order in Marimuthu Venkateshwaran v. The Commissioner, advocating for a similar outcome in this case.
Mr. Rajnish Pathiyil, representing the respondents, acknowledged the petitioner’s plight but emphasized compliance with previously set conditions. Referring to the Suguna Cutpiece case, the senior counsel argued for the enforcement of specific directives before restoring registration.
The High Court, considering the submissions, decided not to delve into the case’s merits but instead issued directives akin to the Suguna Cutpiece judgment. These directives encompassed various conditions, including the timely filing of returns, payment of tax dues, and scrutiny of unutilized Input Tax Credit.
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