2022 (9) TMI 1668 - HC - GST

GST registration cancellation revoked for hotel operator after COVID-19 compliance issues under Rule 23

M/s. W.G. Resorts (Assam) Private Limited Versus Union of India And 3 Ors rep. by the Secretary to the Govt. of India; The Principal Commissioner of Central Goods And Service Tax, Assam; The Asstt. Commissioner, Assam; Central Goods And Service Tax Jorhat, Assam

The Gauhati HC disposed of a writ petition challenging GST registration cancellation dated 29/12/2020. The petitioner, a hotel business operator, had ... Cancellation of GST registration of petitioner - petitioner could not file its GST return regularly - it is submitted that petitioner has already deposited all necessary dues but if any further amount is still payable under the Rules, the same will be paid without any further delay - HELD THAT:- There is no justification for keeping this matter pending before this Court any further. Therefore, with the consent of both the sides, this writ petition is being disposed of by directing the respondents to restore the GST registration of the petitioner immediately on filing the return along with deposit of statutory dues by the petitioner, in accordance with the Rules. The writ petition stands disposed of. The Gauhati High Court, presided over by Honourable Mr. Justice Suman Shyam, disposed of the writ petition challenging the cancellation of the petitioner's GST registration dated 29/12/2020. The petitioner, engaged in Hotel and Resorts business, failed to file GST returns regularly due to uncontrollable circumstances including the COVID-19 pandemic, leading to cancellation.The Court noted the petitioner's grievance that the cancellation 'has seriously hampered' its business activities and sought urgent restoration. The respondents conceded that cancellation 'can be revoked with immediate effect if [the petitioner] files up-to-date return and pays the tax amount due along with other statutory due as per Rule 23 of the CGST Rules, 2017.'The petitioner's counsel confirmed all necessary dues have been deposited or will be paid without delay. Accordingly, the Court, with consent of both parties, directed immediate restoration of GST registration upon compliance with filing returns and payment of statutory dues in accordance with the Rules. The respondents were ordered to notify the petitioner of any outstanding dues within ten days to facilitate compliance.The writ petition was disposed of with the directive that the restoration process be completed 'as expeditiously as possible.'