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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST registration cancellation quashed; restoration ordered subject to discharge of outstanding tax under Tvl. Suguna principle.</h1> Quashing of GST registration cancellation was directed, with the court holding that restoration is conditional on discharge of outstanding tax liabilities ... Quashing of cancellation of GST registration - restoration of GST registration subject to discharge of tax liability - condition precedent for restoration pursuant to Tvl.Suguna principle - interim protection against recovery proceedings - suppression of material before Court - Suppression of material fact - HELD THAT:- The petitioner is required to discharge the pending tax arrears / tax liability as a condition for restoration of GST registration in terms of the decision of this Court in Tvl. Suguna Cut Piece Center, Authorized Signatory Vs. The Appellate Deputy Commissioner (ST) (GST), Salem and another [2022 (2) TMI 933 - MADRAS HIGH COURT] Considering, the impugned order dated 03.02.2024 in Form GST REG-13 is quashed and the petitioner’s GST registration is directed to be restored, subject to the petitioner complying with the conditions stipulated in Tvl.Suguna Cut Piece Center, Represented by its Authorized Signatory Vs. The Appellate Deputy Commissioner (ST) (GST). Thus, petitioner is directed to comply with the above direction and discharge the tax liability and report the same as required, in accordance with the directions of this Court in the aforesaid case for restoration of the petitioner’s GST registration. Issues: Whether the impugned cancellation order in Form GST REG-13 dated 03.02.2024 is liable to be quashed and the petitioner's GST registration restored, and whether restoration should be subject to conditions relating to discharge of tax liability as per the precedent cited.Analysis: The cancellation in Form GST REG-13 dated 03.02.2024 was examined in light of the factual course that the petitioner had delayed filing returns and had earlier obtained interim protection by not disclosing the cancellation order. The Court considered the applicability of the principle that restoration of registration may be permitted if statutory or judicially prescribed conditions are met, including discharge of tax arrears and compliance with directions in the cited precedent. The Court noted competing positions on whether delayed filing that is subsequently reflected in annual returns and belated GSTR-3B filings removes revenue implication, and observed the respondent's entitlement to consider notices under the relevant provisions dealing with recovery or demand (Sections 73, 74, 74A) and the proviso under Section 62(2).Conclusion: The impugned cancellation order dated 03.02.2024 in Form GST REG-13 is quashed and the petitioner's GST registration is restored, subject to the petitioner complying with the conditions prescribed by the cited precedent, including discharge of outstanding tax liability.
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