Case Law Details
Abdul Satar Vs Principal Commissioner, Central Goods and Service Tax & CX (Jharkhand High Court)
The case of Abdul Satar versus the Principal Commissioner, Central Goods and Service Tax and CX, presents a pivotal discussion on the revocation of GST registration under Section 30 of the Central Goods and Services Tax Act, 2017. The petitioner challenges the cancellation of registration due to failure to furnish returns, seeking redress through the legal system.
The petitioner, proprietor of M/s Dresco Tailors, faced cancellation of GST registration for continuous non-filing of returns for six months. Despite filing an appeal, the petitioner’s case was dismissed on grounds of being time-barred. However, the petitioner highlights a notification extending the revocation application deadline, citing procedural obstacles.
The petitioner’s counsel argues for leniency, emphasizing the intention behind GST laws to facilitate business continuity. The court delves into statutory provisions, particularly Sections 30, 39, 45, and 46, designed to balance tax compliance and business operations. Recognizing the severity of registration cancellation, the court opts for a pragmatic approach.
The Jharkhand High Court grants the petitioner permission to file a revocation application within 30 days, subject to clearing dues and penalties. This decision underscores the judiciary’s role in interpreting tax laws with an eye on fairness and pragmatism, ensuring that procedural hurdles do not impede legitimate business activities.
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