Case Law Details
Atlafbhai Rajabali Dosani Vs Superintendent (Gujarat High Court)
Gujarat High Court held that due to zero supply it was believed that GST return is not required to be filed. Further, the consultant also didn’t advise the petitioner correctly. Accordingly, order of cancellation of GST registration on account of non-filing of GST return was quashed
Facts- The petitioner is a contractor engaged in providing construction services registered under the provisions of section 12 of the Act. It is his case that since he was out of business, the return after September, 2018 could not be filed. The person engaged by the petitioner also was under the impression that since outward supply is zero, there was no need for filing the return.
He was served with the show cause notice on 22.06.2020 under Rule 22 read with section 29(2) (c) of the Act to show cause as to why the registration be not cancelled, as he did not furnish the return for continuously six months’ period. The show cause notice was received on the portal. However, erstwhile consultant of the petitioner did not inform the petitioner of the same and he left the assignment around the same time for exploring better and other opportunities. The petitioner’s registration number was cancelled on 18.03.2021 with effect from the very date.
The petitioner preferred the appeal before respondent No.2 on 19.11.2021 u/s. 107 of the Act, where he had tendered written submissions and personal hearing also was made available to him through the video conference on 22.12.2021. The appeal was disposed of on 31.01.2022 with observation that it was obligatory on the part of the appellant to file all returns relating to the period in question upto the date of cancellation of registration. The petitioner has already filed the return starting from September, 2018 to March, 2021 along with the requisite late fees. By self-assessment, he has also paid the challans of Rs.2,94,520/- in March, 2022. He also made a representation on 19.04.2022 for restoration of the registration number on the ground that all the returns have been already filed. However, as no heed was paid, he is before this Court.
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