HC remands matter to GST authority over GST registration cancellation for non-filing of GST returns

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  • Last Updated on 25 March, 2023

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Cancellation of GST Registration

Case Details: Nithya Constructions v. Union of India - [2023] 148 taxmann.com 381 (Telangana)

Judiciary and Counsel Details

    • Ujjal Bhuyan, CJ. & Surepalli Nanda, J.

Facts of the Case

The petitioner was registered under GST. The GST department cancelled the registration of petitioner suo-moto on the ground of non-filing of returns for continuous period of 6 months. It filed appeal against the order which was dismissed on the ground of delay in filing appeal. It filed writ petition against the order of cancellation.

High Court Held

The Honorable High Court noted that the lower appellate authority had rightly held that delay beyond extended period of one month cannot be condoned. However, such a stand may adversely affect the petitioner since the GST authority had suo-motu cancelled GST registration of petitioner on ground of non-filing of returns.

The petitioner would not be left without any remedy since GST Tribunal had not been constituted. Therefore, it was held that the matter would be remanded back to GST authority to consider grievance expressed by petitioner against cancellation of GST registration and thereafter the Authority was directed to pass appropriate order in accordance with law.

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