GST registration revocation under Section 29(2)(c) challenged for non-filing GSTR-3B returns for six months The Madras HC disposed of a writ petition challenging revocation of GST registration under Section 29(2)(c) of the TNGST Act for non-filing of GSTR-3B ...
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GST registration revocation under Section 29(2)(c) challenged for non-filing GSTR-3B returns for six months
The Madras HC disposed of a writ petition challenging revocation of GST registration under Section 29(2)(c) of the TNGST Act for non-filing of GSTR-3B returns for six continuous months. Following the precedent in TVL Suguna Cutpiece Center case, the court held that keeping petitioners out of the GST regime serves no useful purpose as they would continue business operations and supply goods/services. The petition was disposed of in terms of the Suguna Cutpiece order.
Issues Involved: The judgment deals with a writ petition filed for quashing an order to revoke the petitioner's Registration Number under the Tamil Nadu Goods and Services Tax Act, 2017.
Details of the Judgment:
Issue 1: Cancellation of GST Registration The petitioner, a sub-contractor, faced cancellation of GST Registration for not filing GSTR-3B for six months under Section 29(2)(c) of the Act due to non-payment by the main contractor. The petitioner's representation before the Appellate Authority was unsuccessful, leading to the petition before the High Court.
Issue 2: Legal Precedent The petitioner relied on a decision of the Principal Bench of the Court in a previous case, emphasizing that reviving registration of such assesses back into the Goods and Services Tax regime is essential. The Court highlighted the need to prevent unintended privileges and ensure compliance with tax obligations.
Issue 3: Exercise of Court's Power The Court, exercising its jurisdiction under Article 226 of the Constitution, emphasized the importance of ensuring justice and upholding the rule of law. Despite the petitioner's past non-compliance, the Court decided to quash the impugned orders and grant relief, subject to certain conditions to regularize the defaults.
Conclusion: Considering the similar nature of the issues, the writ petition was disposed of in line with the previous order issued by the Principal Bench of the Court. No costs were awarded in this matter.
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