Immanuvel Dharmaraja Store Vs Appellate Deputy Commissioner (GST) (Madras High Court)
GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty
The Hon’ble Madras High Court in M/s Immanuvel Dharmaraja Store v. Appellate Deputy Commissioner (GST) [W.P. (MD) No. 23179 of 2022 dated October 10, 2022] has held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later on the assessee had paid the tax and the penalty.
Facts:
M/s Immanuvel Dharmaraja Store (“the Petitioner”) failed to file the monthly returns for the period from June 2019 to August 2021. Therefore, a Show Cause Notice (“SCN”) dated May 24, 2019 was issued by the Assistant Commissioner seeking explanation for non-filing of the returns. Thereafter, the registration of the Petitioner was cancelled in view of Section 29 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) on September 5, 2019 with effect from March 31,2018.
Subsequently, the Petitioner paid dues from June 2019 to August 2021 including the tax amount and penalty and further, submitted that he was unable to pay tax from September 2021, till the registration was cancelled. The Petitioner filed an appeal before the Appellate Deputy Commissioner (“the Respondent”) which was rejected on the ground of limitation.
Hence, this petition had been filed.
Issue:
Whether the Petitioner is entitled to restore its registration on the ground that the tax is paid with penalty?
Held:
The Hon’ble Madras High Court in W.P. (MD) No. 23179 of 2022 held as under:
