Wadiwala Automobiles Vs State of Gujarat & Ors (Gujarat High Court)
Gujarat High Court permits furnishing of pending GST returns, in the matter of cancellation of GST registration due to non-filing of return for continuous period of six months, since substantial amount of outstanding tax with interest and late fees already deposited.
Facts- The petitioner firm is engaged in retail business of High-Speed Diesel Oil, Petroleum Oils and other products. By this petition under Article 226 of the India, the petitioner has prayed to quash and set aside the order passed by the appellate authority dated 03.01.2025, order dated 07.02.2024 cancelling the registration certificate of the petitioner and the show cause notice dated 3.11.2023. Notably, it is alleged that the petitioner has not furnished return of income for continuous six months.
Conclusion- Held that it appears that there is no other contentions raised on behalf of the petitioner as well as the respondents and in view of the fact that the petitioner has deposited substantial amount of outstanding tax with interest and late fees, as if returns would have been filed, in the interest of justice, the petitioner is permitted to file the pending returns within a period of eight weeks from today. The petitioner shall also file an undertaking before this Court that the petitioner shall abide by the provisions of the GST Act and the GST Rules and shall be regular in filing the returns in future, failing which, the registration of the petitioner shall be cancelled automatically.
