Aziha & Sons Vs Commercial Tax Officer (Madras High Court)
Madras High Court held that passing of order cancelling GST registration without considering the submitted proofs is unsustainable. Accordingly, revoked the cancellation order.
Facts-
The challenge in this writ petition is with regard to the order dated 04.07.2024 passed by the respondent, cancelling the GST registration of the petitioner.
It submitted that due to the medical condition of the petitioner, he was unable to file the monthly returns from October 2023, due to which, the respondent suspended the GST registration of the petitioner vide order of cancellation dated 09.11.2023.
Aggrieved over the said order, the petitioner preferred an appeal, which was allowed and the GST Registration was restored on 17.05.2024. Under these circumstances, again a show cause notice dated 21.05.2024 was issued by the respondent stating that no returns were filed for the period from October 2023 to April 2024. Though the petitioner had filed his reply along with the proof for filing the monthly returns for the said period, the respondent had passed the impugned order, cancelling the GST Registration of the petitioner.
Conclusion-
Held that in the present case, initially, the GST registration of the petitioner was canceled due to non-compliance in filing returns, attributed to the medical condition of the petitioner. Thereafter, a show cause notice dated 21.05.2024 was issued by the respondent stating that no returns were filed for the period from October 2023 to April 2024, for which, the petitioner had filed his reply along with the proof of filing the monthly returns for the said period. However, without considering the said proofs, the respondent had passed the impugned order, canceling the GST Registration of the petitioner and hence, the same is liable to be set aside.
