Case Law Details
Nihal Akhtar Vs Union of India (Patna High Court)
The petitioner is aggrieved with the cancellation of GST registration by order dated 22.04.2022 without assigning any reason. GST REG-19 has a specific column where reasons have to be assigned. However, the Assessing Officer seems to be laboring under the belief that when an assessee does not appear or an objection is not filed, no reasons have to be assigned.
Central Government has issued GST notification No. 3 of 2023 based on the recommendations of the G.S.T. Council. According to this notification, if a GST registration is canceled due to the failure to file returns under clause (b) or clause (c) of Sub-section (2) of Section 29of CGST Act, 2017, the registered person has an additional period until 30.06.2023 to apply for GST Registration cancellation invocation. However, certain conditions must be met, including filing the GST returns and making the necessary tax, interest, penalty, and late fee payments for those returns. The assessee can also take advantage of this remedy if the cancellation was done under clause (b) or clause (c) of Sub-section (2) of Section 29.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
The petitioner is aggrieved with the cancellation of registration by Annexure- 2 order dated 22.04.2022. An appeal was filed which was delayed, which also stood rejected. Insofar as the Bihar Goods and Services Tax Act is concerned, now there is no Tribunal constituted for the State.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
