2024 (9) TMI 299 - HC - GST

GST Registration Restored: Pandemic Hardships Acknowledged, Compliance Requirements Mandated Under Specific Conditions

The HC allowed the challenge to GST registration cancellation, recognizing pandemic-related challenges. The court directed registration restoration ... Cancellation of GST registration of petitioner - failure to file GST monthly returns for a continuous period of six months - HELD THAT:- The reason set out in the order of cancellation is non filing of returns for a continuous period of six months. In Suguna Cutpiece [2022 (2) TMI 933 - MADRAS HIGH COURT], this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, the said judgment is inclined to be followed. The petitioner is directed to file her returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order - The restoration of the GST registration is subject to and conditional upon fulfilling the conditions imposed - petitioner disposed off. The petitioner challenged the cancellation of GST registration due to non-filing of returns for six months. The petitioner cited difficulties due to the COVID-19 pandemic. The court referred to a previous judgment and directed restoration of registration subject to specified conditions. The restoration is contingent upon fulfilling the conditions outlined in the judgment. The case was disposed of accordingly.