Case Law Details
Oleena Mahila Samajam Vs State Tax Officer (Kerala High Court)
In a recent judgment, the Kerala High Court has upheld the decision to cancel the GST registration of Oleena Mahila Samajam, a voluntary organization engaged in social work. The decision, rendered in 2024, came after the petitioner failed to comply with statutory requirements under the CGST/SGST Act, 2017, specifically pertaining to the filing of returns.
Background of the Case: The case stemmed from the cancellation of Oleena Mahila Samajam’s GST registration due to the non-filing of returns for a continuous period of six months. Despite receiving a notice under Rule 22(1) and Sub-rule (2A) of Rule 21A, which required a response by May 4, 2022, the petitioner did not submit the required returns. Consequently, the registration was cancelled as per Exhibit P-3 order.
Contentions and Court’s Decision: The counsel for Oleena Mahila Samajam argued for leniency, citing an oversight by the petitioner’s accountant and the organization’s non-profit nature as grounds for reconsideration. However, the Kerala High Court emphasized the importance of adhering to statutory provisions, stating that the court would not extend filing deadlines in violation of such regulations.
Acknowledging the petitioner’s failure to file returns within the stipulated period and to respond adequately to the notice served, the court found no basis for leniency. The judgment pointed out that the petitioner had the option to appeal the cancellation order but failed to do so. Moreover, the decision to approach the court was made significantly later, in 2024, further diminishing the petitioner’s case for indulgence.
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