2023 (10) TMI 282 - HC - GST

Revocation of GST registration restored where pending extension consideration warranted relief; registrant to file returns and pay liabilities

Revocation of GST registration for non-filing of returns was set aside where the court found that a statutory extension providing relief until 30.06 was ... Revocation of cancellation of GST registration of petitioner - failure to file returns - HELD THAT:- It is seen from the records that the government has issued Notification No.03/2023~Central Tax dated 31.03.2023 and has extended the time up to 30.06.2023, but the extension is granted to taxpayers granting time on or before 31.12.2022. Unfortunately, the petitioner's cancellation was on 11.05.2023, had it been prior to 31.12.2022 then the petitioner would have come within the time prescribed under the said notification. But the consideration for extension was pending during that period, hence this Court is of the considered that the petitioner is entitled to the benefit. This Court is allowing the writ petition and the respondent is directed to restore the petitioner's GST registration number. After restoration the petitioner is directed to file the returns and pay tax and penalty as per law - Petition allowed. Issues involved: Writ petition for Certiorarified Mandamus to quash cancellation order of GST registration and seek direction for restoration.Details of the judgment: The petitioner, a business entity registered under GST, faced cancellation of registration due to financial crises leading to non-filing of returns. The cancellation was followed by a show cause notice, but the petitioner was unable to benefit from an amnesty scheme due to the registration cancellation post-notice issuance. The impugned order cited lack of response to the show cause notice as a reason for cancellation. The Court noted the extension granted to taxpayers until 31.12.2022 under Notification No.03/2023~Central Tax, which the petitioner missed due to the cancellation on 11.05.2023. Relying on a previous judgment, the Court held that the petitioner should be entitled to the extension benefit. Consequently, the Court directed the respondent to restore the petitioner's GST registration for filing returns and payment of tax and penalty as per law.Conclusion: The writ petition was allowed with the direction to restore the GST registration of the petitioner, who would then be required to comply with tax and penalty obligations. No costs were awarded, and the connected miscellaneous petition was closed.