Utkrisht Logistics Vs State of Bihar (Patna High Court)
Patna HC grants 30 Days for Returns Filing Post GST Registration cancellation Revocation
In the case of Utkrisht Logistics Vs State of Bihar, the Patna High Court addressed the issue of revocation of GST registration due to unfiled returns. The petitioner challenged the order refusing to cancel the revocation based on the non-filing of GST returns. The court examined the relevant provisions of the Central Goods and Services Tax (CGST) Rules, particularly focusing on Rule 23, which outlines the procedure for the revocation of cancellation. It was highlighted that under the second and third provisos to Rule 23, an application for revocation cannot be filed until the registered person has submitted all returns that led to the cancellation. Additionally, for revocation with retrospective effect, the fourth proviso specifies that returns must be submitted within 30 days from the order of revocation.
The court concluded that since the petitioner’s GST registration was cancelled retroactively from April 1, 2023, they were entitled to a 30-day period to file all pending returns following the revocation of the cancellation order. As a result, the court set aside the refusal to cancel the revocation and directed the Assessing Officer to allow the petitioner to submit their returns within the specified timeframe. The ruling emphasized the necessity of reopening the taxpayer’s portal to facilitate the filing process. Importantly, the court clarified that failure to file the required returns within the 30-day period would result in the sustained cancellation of registration. This decision reinforces the importance of compliance with GST regulations and the rights of taxpayers in the context of filing returns post-revocation.
Utkrisht Logistics Vs State of Bihar (Patna High Court)
Patna HC grants 30 Days for Returns Filing Post GST Registration cancellation Revocation
