Order of Cancellation of Registration Was Set Aside as Assessee Was Unable to File Returns Due to Accountant’s Ill-Health | HC
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Case Details: Sri Ganesh Constructions v. Assistant Commissioner (ST) - [2024] 159 taxmann.com 159 (Madras)
Judiciary and Counsel Details
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- B. Pugalendhi, J.
- N. Sudalaimuthu for the Petitioner.
- A. Baskaran for the Respondent.
Facts of the Case
The petitioner was engaged in the business of executing contract works for Government and its agencies. The department issued show cause notice to appear for enquiry and without hearing the petitioner, the registration was cancelled. It filed writ petition against the cancellation of registration and contended that due to accountant’s ill-health, returns could not be filed in time.
High Court Held
The Honorable High Court noted that the cancellation of registration certainly would amount to a capital punishment to the traders. In the present case, the petitioner later on came to know that the accountant, due to his ill-health, did not file the returns in time.
The Court also noted that in similar circumstances, the Court had allowed the writ petition by holding that no useful purpose would be served by keeping the petitioners out of the Goods and Service Tax regime. Therefore, following the earlier decision, the Court held that the impugned order of cancellation of registration was liable to be set aside.
List of Cases Reviewed
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- Suguna Cutpiece v. Appellate Deputy Commissioner (ST) (GST) and others [2022(2) TMI 933] (para 12) followed.
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