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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Cancellation of GST registration for nonfiling of returns; restoration ordered upon payment after intimation of outstanding dues</h1> Cancellation of GST registration for nonfiling of returns was challenged; the court set aside the impugned order and ordered restoration of registration ... Cancellation of GST registration for non-filing of returns - Revocation of cancellation of GST registration upon payment of statutory dues - Restoration of GST registration - Duty to intimate outstanding statutory dues before revocation - Public revenue interest in statutory compliance - HELD THAT:- Assessee had approached the statutory appellate authority for redressal of their grievances which however, was rejected by the appellate authority. This Court is therefore of the view that since similar such orders have been passed by this Court as well as other Co-ordinate Benches, it will serve no purpose to keep the present writ petition pending. This present writ petition can also be disposed of in terms of similar orders as had been done by the orders passed in W.P(C). Accordingly, the impugned order dated 19.04.2024 is hereby interfered with and set aside. It is directed that the Respondent No. 3, namely Superintendent of Central Goods & Services Tax, Guwahati will intimate the petitioner the total outstanding statutory dues, if any, standing in the name of the petitioner till the date of cancellation of his GST registration. Upon such intimation, if any such outstanding statutory dues under GST are required to be paid, the same shall be deposited by the petitioner without fail. Upon such payment of statutory dues under the GST by the petitioner, the respondent authority will pass appropriate orders and revoke the cancellation by restoring the GST registration of the petitioner. Accordingly, the writ petition stands disposed of. Issues: Whether the cancellation of the petitioner's GST registration dated 19.04.2024 for non-filing of returns for a continuous period of six months should be set aside and the registration restored subject to payment of outstanding statutory dues.Analysis: The petitioner, a GST-registered assessee, failed to file returns for a continuous six-month period and a show cause notice was issued followed by an order of cancellation dated 19.04.2024. The petitioner was unable to file a statutory revocation application within the prescribed timeline and sought judicial relief. The Court noted that coordinate Benches have directed restoration of registration where petitioners pay outstanding statutory dues. Considering the interest of revenue in ensuring compliance and collection of statutory dues, the Court examined whether departmental authorities should be directed to re-consider revocation of cancellation and permit restoration upon full payment of dues. The Court observed no dispute from the revenue side regarding restoration upon payment of dues and relied on consistent orders in similar matters to reach a decision.Conclusion: The impugned cancellation order dated 19.04.2024 is set aside. Respondent No.3 shall inform the petitioner of total outstanding statutory dues (if any) up to the date of cancellation; upon payment of such outstanding GST dues by the petitioner, the authority shall pass appropriate orders revoking the cancellation and restore the petitioner's GST registration. The decision is in favour of the assessee.
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