HC Directed Dept. to Restore Petitioner’s GST Registration After Submitting Pending Returns
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- Last Updated on 30 August, 2023
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Case Details: ALM Engineering & Co. v. Assistant Commissioner (ST) - [2023] 153 taxmann.com 665 (Madras)
Judiciary and Counsel Details
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- Mrs S. Srimathy, J.
- S. Karunakar for the Petitioner.
- M. Ramesh, Adv. for the Respondent.
Facts of the Case
The petitioner was engaged in construction business and GST department passed order of cancellation of registration due to non-filing of returns. It filed writ petition and contended that the accountant didn’t file returns due to ill-health and the petitioner was not proficient in computer access since notice was only available on portal.
It further contended that the CBIC issued Notification No. 03/2023-Central Tax dated 31.03.2023 to allow taxpayers to submit application for revocation whose registration was cancelled on or before 31.12.2022. However, the petitioner’s cancellation order was passed on 12.01.2023, hence the benefits of the said notification could not be availed by the petitioner.
High Court Held
The Honorable High Court noted that the petitioner’s cancellation order was passed on 12.01.2023, had it been prior to 31.12.2022 then the petitioner would have come within the time prescribed under the said notification. Therefore, considering the facts and circumstances of the case, the Court held that the petitioner would be entitled to the benefit and directed the department to restore the petitioner’s GST registration number subject to submission of tax dues and all [pending returns.
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