Case Law Details
Red Fox Events and Entertainment Vs Union of India (Bombay High Court)
Introduction: In a significant legal development, Red Fox Events and Entertainment approached the Bombay High Court through a petition under Article 226, seeking relief against the cancellation of its GST registration without the opportunity for a hearing. The petition highlighted the violation of principles of natural justice and sought the quashing of the impugned orders.
Detailed Analysis: The petitioner, engaged in Event Management and Hospitality, faced the cancellation of its GST registration by Respondent No.4. The cancellation was based on the petitioner’s failure to file GSTR-3B returns for over six months. Despite filing an application for revocation and subsequent appeals, orders rejecting revocation were passed without providing the petitioner with an opportunity to explain the circumstances leading to the delay.
The Bombay High Court, in its detailed judgment, noted the absence of an Appellate Tribunal under Section 109 of the Act, compelling the petitioner to approach the court for redress. The court considered the petitioner’s submissions that it was unable to file GST returns due to unavoidable circumstances, and the cancellation handicapped the petitioner from filing subsequent returns.
The petitioner, represented by Mr. Walve, informed the court that payments were now in compliance, and GST returns up to March 2023 had been filed. The petitioner expressed willingness to clear all dues and file future returns within four weeks from the restoration of GST registration.
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