HC Grants GST Registration Restoration for Taxpayer Facing Health Challenges, Mandates Compliance with Specific Procedural Requirements

HC allows restoration of GST registration for petitioner who could not file returns due to ill-health. Court mandated compliance with specific conditions, including filing past returns, paying tax dues with interest, and submitting subsequent period returns. Registration restoration contingent upon fulfilling prescribed conditions, with no costs awarded.

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Issues Involved:
The petitioner challenges an order of cancellation of registration and seeks revocation thereof.

Issue 1: Challenge to Cancellation of Registration

The petitioner, engaged in supplying construction materials, could not file GST returns from May 2023 due to ill-health. The petitioner filed a writ petition seeking to challenge the cancellation of registration. Counsel for the petitioner submitted that despite efforts to file returns and appeal against the cancellation, the appeal was not received within the limitation period. Reference was made to a previous court order in Marimuthu Venkateshwaran v. The Commissioner 2022 LiveLaw (Mad) 494, seeking a similar outcome in this case.

Issue 2: Directions for Restoration of Registration

The Additional Government Pleader representing the respondent accepted notice and argued that the petitioner should comply with all conditions stipulated in a previous order, Suguna Cutpiece v. The Appellate Deputy Commissioner (ST) (GST) and others. The court, considering the submissions, disposed of the writ petition by issuing specific directions for the restoration of GST registration. These directions include filing returns for the period prior to cancellation, payment of tax dues with interest and fees, restrictions on utilizing unclaimed Input Tax Credit, scrutiny and approval of Input Tax Credit by competent authorities, payment of GST and filing of returns for subsequent periods, and necessary steps to be taken by the respondents to facilitate tax payments and return filings through the GST Web portal.

The restoration of GST registration is contingent upon fulfilling the prescribed conditions. The writ petition was disposed of accordingly with no costs, and related motions were closed as a consequence.

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