TaxTMI 
TaxTMI 
2024 (2) TMI 171
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....ccording to the authority, the returns for six months had not been filed. The authority cancelled the registration in exercise of powers under Section 29 Sub-Section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act), read with Rule 22 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rules). 2. The learned counsel for the petitioner submits that the company was facing proceedings before the learned NCLT and thereafter the Hon'ble High Court. As a result of which, the returns could not be furnished. The directorship of the company was in question. 3. During such proceedings, the bank account was also frozen and the Commissioner, GST Division, Matigara, Siliguri ....
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....e authority had no other option but to cancel the registration. 10. It is further submitted that as the returns had not been filed, the calculation of the amount due and payable could not be done. 11. The law casts a duty upon the petitioner to file returns under Section 39 of the said Act. Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward or outward supplies of goods or service or both. 12. The law provides that failure to furnish returns will result in cancellation of registration under Section 29(2)(c). Section....
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.... court is of view that it would not be proper to pass a mandatory order of restoration of the GST registration. The order of the learned Co-ordinate Bench, relied upon by the petitioner, is not clear on the facts and as such it is not possible for the court to understand whether in the said case, there had been any delay in approaching the High Court. 17. It is also a submission from the respondents that the authorities had given opportunities to such persons who had failed to file returns within the specified period by further extending such period up to September, 2023. 18. The petitioner has not availed of such opportunity. 19. The records do not reveal that the exact period during which the bank accounts were frozen. Whether steps co....