2023 (12) TMI 69

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.... has been directed to remit the interest payable under Section 50 (1) of the CGST/SGST Act, 2017, immediately, failing which the respondent should be constrained to initiate action under Section 79 of the CGST Act. The interest calculated for the period from July, 2017 to March, 2018 is Rs. 5,30,919/- in respect of the delayed remission of the tax due on the petitioner. 2. Petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003 and under the provisions of Kerala Tax on Luxuries Act, 1957. The petitioner become dealer under the provisions of CGST Act which came into force w.e.f. 01.07.2017. 3. Petitioner had several vertical businesses for which he has filed separate GSTIN registration and the same were granted as....

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....credited to your cash ledger". The petitioner found out that the petitioner's GSTIN was cancelled on 24.08.2017 without any notice to him. The petitioner brought this matter to the notice of the concerned authority by e-mail on 24.08.2017 itself. Applications dated 30.08.2017 and 26.09.2017 were filed before the Deputy Commissioner, Kerala SGST Department, Tax Towers, Karamana, Thiruvananthapuram to reactivate the GSTIN of the petitioner. The petitioner finally received response on 15.11.2017 informing the petitioner to contact the respective tax authorities for the grievance, and the authority would have assist the petitioner in that regard. 4. On account of the cancellation of the GSTIN on 24.08.2017, petitioner could not file return f....

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....ancelled without any due process having been followed illegally, and the same was restored only in pursuance to the interim order passed by this Court in W.P.(C) No. 41314 of 2017 dated 21.12.2017, the petitioner cannot be held liable for remitting the GST with some delay inasmuch as the petitioner could not have remitted the tax without the site being made available to him for remitting the tax. Filing of the return as well as remission of tax is only online through GST portal against the GSTIN. When the petitioner's GSTIN stood cancelled, the petitioner had no means to remit the tax and file the return, until the same was made available in pursuance to the interim order dated 21.12.2017 passed in W.P.(C) No. 41314 of 2017. The learned Cou....

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....e return. The petitioner cannot be held responsible for cancellation of the GSTIN on 24.08.2017. The petitioner immediately approached to the GST authorities on 24.08.2017 itself by way of an e-mail bringing into the notice of the authorities about the cancellation of the GSTIN and on such request no action was taken till the petitioner filed W.P.(C) No. 41314 of 2017 before this Court, and only in pursuance of the interim order passed by this Court on 21.12.2017 the GSTIN of the petitioner got restored. The petitioner had thereafter, filed return for the months of July, 2017 to December, 2017 and paid tax. Thus, the demand for interest for delay in filing the returns and payment of tax due for the period from July, 2017 to December, 201....