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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the orders cancelling registration, rejecting the appeal on delay, and rejecting revocation were liable to be quashed for want of fair opportunity and whether the matter should be remanded to permit filing and consideration of belated returns.
Analysis: The petitioner's registration had been cancelled for non-filing of returns for a continuous period, and the appellate rejection as well as the later revocation rejection were challenged. The record showed that the petitioner's case was that non-filing occurred during the Covid-19 period and that the impugned action proceeded without granting a meaningful opportunity to cure the default. The Court accepted that the matter should not be decided on the existing record without giving the petitioner an opportunity to file belated returns and regularise the position in accordance with law. The orders were therefore set aside and the matter was sent back to the original authority at the show-cause stage, with liberty to proceed in accordance with law on aspects other than the prolonged non-filing of returns.
Conclusion: The cancellation, appellate rejection, and revocation rejection were quashed, and the matter was remanded to the authority to consider belated returns and consequential liabilities after giving the petitioner an opportunity to comply.
Final Conclusion: The petition was disposed of with relief to the petitioner by restoration of the matter for fresh consideration at the pre-decisional stage, while leaving the revenue free to take lawful action on other issues and recover tax, interest, penalty, and late fee if payable.
Ratio Decidendi: Where cancellation of GST registration is set aside in order to afford a fair opportunity to cure filing defaults, the authority must permit filing of belated returns and decide the matter afresh in accordance with law after due opportunity of hearing.
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