HC Orders Restoration of GST Registration for Sick Assessee who didn’t File Returns
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- Last Updated on 13 April, 2023
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Case Details: TS Events and Management v. Commissioner of CGST Delhi - [2023] 149 taxmann.com 172 (Delhi)
Judiciary and Counsel Details
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- Vibhu Bakhru & Amit Mahajan, JJ.
- Khursheet Ahmad, M.A. Ansari & Mohd. Komid for the Petitioner.
- Piyush Beriwal for the Respondent.
Facts of the Case
The department issued a Show Cause Notice (SCN) calling upon the petitioner to show cause as to why its GST registration not be cancelled on account of failure to file returns for a continuous period of six months. The petitioner didn’t file reply due to ill health and the department cancelled the registration since the petitioner neither responded to SCN nor appeared for a personal hearing.
It filed appeal against the cancellation order but the same was rejected as the Appellate Authority found that the petitioner had not shown sufficient cause for allowing revocation of cancellation of his registration. Therefore, it filed writ petition before the High Court.
High Court Held
The Honorable High Court noted that the impugned order was passed dismissing appeal on ground of not showing sufficient cause for revoking cancellation of registration. The Court also noted that the petitioner was sole proprietor and he was suffering from ill-health during period of pandemic. Due to this reason, he was unable to respond to SCN or to appear personally before concerned officer.
Moreover, he had fully discharged its tax liability and no amount was outstanding which was evident from the cancellation order. Therefore, the Court held that the petition was allowed considering mitigating circumstances and the impugned order was to be set aside. The Court also directed to restore registration and allowed petitioner to seek waiver of penalty for late filing of returns which was partly occasioned on account of cancellation.
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