Cancelled GST registration can be restored upon fulfilment of conditions

By Bimal Jain Goods and Services Tax Judiciary January 17, 2023 1 comment

TaxGuru Citation: 2023 taxguru.in 542
Case Name: Pitchaiah Venkateshprumal Vs Superintendent of CGST & C. Excise (Madras High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Madras High Court

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Pitchaiah Venkateshprumal Vs Superintendent of CGST & C. Excise (Madras High Court)

The Hon’ble Madras High Court in the matter of Pitchaiah Venkateshprumal v. Superintendent of CGST & Central Excise [W.P (MD). No. 25743 of 2022 & W.M.P (MD) Nos. 19848 & 19850 of 2022 dated November 14, 2022] has held that cancellation of Goods and Service Tax (“GST”) Registration due to non-filing of returns can be revoked if the assessee files the pending returns and pays the taxes, fines, interest along with fee due.

Facts:

Mr Pitchaiah Venkateshprumal (“the Petitioner”) filed a writ petition challenging the order of cancellation of its GST Registration of Petitioner’s Company, which was cancelled on the ground that the Petitioner did not file the GST returns for a consecutive period of six months. The Petitioner on the other hand contended that he was unaware of the cancellation of the GST Registration, as the Proprietor of the Petitioner’s Company was diagnosed with medical ailments and the business was carried out by the staffs. Furthermore, a part-time Accountant was taking care of the filing of the GST returns. The Petitioner came to know of the cancellation of the GST Registration after being informed by the other end of taxpayers. Therefore, the Petitioner preferred an appeal before the Appellate Authority but the same was rejected on the ground that it was beyond the period of limitation.

Issue:

Whether the order of cancellation of the GST Registration of the Petitioner’s Company can be revoked?

Held:

The Hon’ble Madras High Court held as under: