Karmaxx Infotech Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court recently deliberated on a case involving M/s Karmaxx Infotech v. Assistant Commissioner (ST) [W.P. No. 18311 of 2023 dated June 20, 2023] concerning the compliance with the GST law and the subsequent revocation of GST registration. Madras High Court in dismissed the writ filed by the assessee against the order of cancellation of GST registration and held writ remedy cannot be granted to assessee who defaulted in compliance with provisions of GST law and has not cooperated in departmental proceedings.
Facts:
M/s Karmaxx Infotech (“the Petitioner”) had changed his principal place of business but has not updated on the GST common portal. The Revenue Department (“the Respondent”) conducted an inspection at the old premises of the Petitioner and found that place abandoned. Subsequently, the Respondent issued a notice (“the Notice”) by referring to section 29(2)(e) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which provides for the cancellation of registration obtained by means of fraud / wilful misstatement/suppression of facts.
The Petitioner filed the reply manually on May 29, 2023.
The Adjudicating Authority vide an order dated June 07, 2023 (“the Impugned Order”) rejected the reply to the Notice and passed an order of cancellation of GST registration.
Aggrieved by the Impugned order, the Petitioner filed a writ before the Hon’ble Madras High Court for revocation of cancellation of GST registration on the ground that the Notice was non-speaking and has merely section 29(2)(e) of the CGST Act.
Held:
The Hon’ble High Court of Madras in W.P. No. 18311 of 2023 held as under:
