Case Law Details
Sanscorp India Private Ltd. Vs Assistant Commissioner (Kerala High Court)
The Kerala High Court recently issued a significant ruling in M/s Sanscorp India Pvt Ltd. v. The Assistant Commissioner, Goods and Service Tax Network, Union of India [WP(C) No.24904 of 2023 dated September 14, 2023] regarding the cancellation of GST (Goods and Services Tax) registration for non-filing of GSTR-3B returns over an extended period. This decision has implications for taxpayers and businesses in India.
The Hon’ble Kerala High Court held that, if an assessee fails to file the returns for a continuous period of six months, his registration is liable to be cancelled and interest will be levied for any delayed payments. In this article, we will delve into the details of the case, the court’s ruling, and the key takeaways for taxpayers.
Facts:
M/s Sanscorp India Pvt. Ltd. (“the Petitioner”) is a registered dealer under the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and failed to upload returns in GSTR 3B for the period from April, 2022 to December, 2022.
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