2023 (9) TMI 1002

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...., Premjit Nagendran, M. Shylaja, Rishal.K For The Respondents: By Adv Sreejith P. R., SC Smt. Reshmita Ramachandran, Government Pleader JUDGMENT DINESH KUMAR SINGH, J. The present writ petition has been filed impugning Exhibit P3 order of cancellation of GST registration of the petitioner on the ground of non-filing of the returns, despite notice. 2. The petitioner was a registered ....

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....neither the petitioner filed a reply, nor he had filed a return. Therefore, the petitioner's registration was cancelled with effect from 15.01.2023, vide Exhibit P3 order dated 04.03.2023. Hence this writ petition seeking the following reliefs: 1) Issue a writ of certiorari quashing Exhibit P3 order cancelling the registration under the GST Acts; 2) Issue a writ of mandamus di....

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....ion is liable to be restored. As per Section 15 of the GST Act, 2017, an assessee is liable to pay interest, if he failed to make payment of the GST amount or part thereof. According to the learned counsel, if the GST amount and the interest is paid, then the petitioner cannot be held to be a defaulter for not filing the return and therefore, the proceedings for cancellation of the registration be....

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....have resorted to within the statutory prescribed limit. Against the order of cancellation of registration, the petitioner ought to have availed the remedy of appeal within a maximum period of three months from the date on which the order is communicated. Admittedly, the petitioner did not file returns for a period of six months consecutively and therefore, the authority has no option than to cance....