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Case Law Details

Case Name : J. Jayakrishnan Vs Additional Chief Secretary Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P. No. 13406 of 2022
Date of Judgement/Order : 26/05/2022
Related Assessment Year :
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J. Jayakrishnan Vs Additional Chief Secretary Commissioner of Commercial Taxes (Madras High Court)

The issue pertains to the cancellation of GST registration. The brief facts of the case are that the petitioner was issued with a Show Cause Notice dated 19.12.2018, to show cause as to why the registration granted to the petitioner should not be cancelled for non-filing of statutory returns under the provisions of the respective GST Acts.

It appears that the petitioner had also replied to the Show Cause Notice on 01.01.2019 stating that the petitioner could not file return in time due to health problem and financial crisis. Meanwhile, the registration was cancelled. The petitioner preferred an appeal before the Appellate Commissioner under Section 107(1) & (4) of the GST Act, which culminated in an order dated 31.08.2019. The appeal was dismissed stating that the appeal has been filed beyond the period of limitation. The first respondent has now passed the impugned order dated 22.03.2022 without considering the case of the merits. Hence, the present writ petition has been filed.

HC held that petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. The authorities acting under the Act may impose penalty with the gravity of lapses committed by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

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