Oasis Inn International Pvt Ltd. Vs Assistant Commissioner (ST) (Madras High Court)
The writ petition was filed challenging the impugned order dated 12.09.2024 by which the respondent cancelled the petitioner’s GST registration. The petitioner submitted that due to financial problems, it had failed to file GST returns continuously for a period of six months. As a result, the respondent cancelled the GST registration by order dated 12.09.2024. The petitioner stated that it was now willing to file all pending returns and discharge the entire tax liability along with applicable interest and penalty, if any. On that basis, the petitioner sought revocation of the cancellation order.
The learned Additional Government Pleader, appearing for the respondent, confirmed that the GST registration had indeed been cancelled through the impugned order and requested the Court to pass an appropriate order.
After hearing both parties and perusing the materials on record, the Court observed that the GST registration had been cancelled for non-filing of returns for six months. The petitioner attributed this failure to financial difficulties. In the considered opinion of the Court, the reason assigned by the petitioner appeared to be genuine.
In view of the above, the Court expressed its inclination to revoke the impugned order dated 12.09.2024 cancelling the petitioner’s GST registration. The cancellation was revoked subject to fulfillment of specified conditions.
