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Case Law Details

Case Name : Tvl. Alamelu Contracts Vs The Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P (MD). No. 4264 of 2022
Date of Judgement/Order : 10/03/2022
Related Assessment Year :
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Tvl. Alamelu Contracts Vs Commissioner of Commercial Taxes (Madras High Court)

The petitioner has challenged the impugned order, dated 16.07.2019, cancelling the Goods and Services Tax Registration. The impugned order preceded the show cause notice, dated 04.07.2019. It is the specific case of the petitioner that the petitioner was not having business and therefore, the petitioner did not file returns. It is submitted that the petitioner in any event would have filed only a nil return and that no prejudice has been caused to the respondents.

Petitioner further submits that the order was communicated electronically and since the petitioner had closed down the business, the petitioner was unaware of the cancellation of the registration. It is therefore submitted that the impugned order is liable to set aside.

Department submits that the petitioner was given time to file an application against the impugned order but failed to exercise such action and therefore no latitude should be given to the petitioner under the provisions of the Goods and Service Tax Act. It is therefore submitted that the writ petition is liable to be dismissed.

HC held that no useful purpose will be served by keeping such assessee out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and not by bringing them back to the Goods and Service Tax tax fold/regime only the revenue only suffer.

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