T.Thandapani Nattu Marunthu Kadai Vs Superintendent of GST (Madras High Court)
Cancellation of GST return revoked as non-filing of GST return was due to Covid-19 pandemic
Madras High Court directs to revoke order cancelling GST registration since non-filing of GST returns within due date was due to Covid-19 pandemic. Hence, since reason provided for non-compliance is genuine, order cancelling GST registration revoked.
Facts- This writ petition has been filed challenging impugned order dated 04.01.2023 passed by the respondent. The petitioner submits that due to Covid-19 pandemic, the entire business was made to stand still position and therefore, the petitioner had not filed the GST returns within the due date. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide order dated 04.01.2023. Hence, the petitioner requests this Court to revoke the order passed by the respondent.
Conclusion- Held that in this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 04.01.2023. According to the petitioner, due to Covid-19 pandemic, the entire business was made to stand still position and therefore, the petitioner had not filed the GST returns within the due date. The reason provided for non-compliance with the relevant provisions of the Act within the prescribed time, in the considered opinion of this Court, appears to be genuine. Thus, this Court is inclined to revoke the impugned order passed by the respondent canceling the GST registration of the petitioner.
