Treasure Realtors Private Limited Vs State of Maharashtra (Bombay High Court)
The Bombay High Court considered a writ petition challenging the order dated 25 November 2019 cancelling the petitioner’s GST registration with effect from 1 March 2019 and the appellate order dated 14 August 2023 rejecting the petitioner’s appeal. The GST registration had been cancelled on the ground that the petitioner had failed to file GST returns continuously for more than six months.
The petitioner, a private limited company registered under the Companies Act, 2013 and under the GST regime in Maharashtra, had filed GST-3B returns up to February 2019. Thereafter, it defaulted in filing GST returns for a continuous period exceeding six months.
A show cause notice dated 12 November 2019 was issued under Rule 22(1) of the CGST Rules, 2017 on account of the petitioner’s failure to file the prescribed GST returns. Pursuant to the notice, the Sales Tax Officer passed an order dated 25 November 2019 cancelling the petitioner’s GST registration with effect from 1 March 2019.
The petitioner challenged the cancellation order before the Appellate Authority. However, the appeal was rejected by order dated 14 August 2023 primarily on the ground that it had been filed beyond the prescribed period. Aggrieved by both orders, the petitioner approached the High Court.
