Cancellation Of GST Registration On Health Issues; Madras High Court Revokes

The Madurai Bench of the Madras High Court has lifted the cancellation of the GST registration as the tax returns were not filed by the taxpayer due to health-related issues.

The single bench of Justice Mohammed Shafiq, while considering the directions issued in the cases of Tvl. Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others, has directed the department to revoke the cancellation of the GST registration.

The petitioner has challenged the order of cancellation of the registration certificate on the premise that the petitioner has failed to file monthly goods and services tax returns. The registration certificate was cancelled with effect from February 2, 2022, in view of Section 29 of the Central Goods and Services Tax Act, 2017.

A show cause notice dated 02.02.2022 was issued by the Respondent seeking an explanation for the non-filing of the returns. The GST registration of the petitioner was cancelled by the respondent. As against the order of cancellation, he was not able to file an application for revocation in time.

The petitioner contended that the petitioner has not filed monthly goods and services tax returns due to health issues.

The court has ordered the petitioners to file their returns for the period prior to the cancellation of registration, if such returns have not already been filed, along with any tax that has not yet been paid prior to cancellation, along with interest for belated payment of tax and the fine and fee fixed for belated filing of returns for the deferred period, in accordance with the Delhi High Court's ruling in the case of Tvl. Suguna Cutpiece Vs. The Appellate Deputy Commissioner.

Case Title: Tvl.Marimuthu Venkateshwaran Versus The Commissioner

Citation: 2022 LiveLaw (Mad) 494

Case No: W.P.(MD)No.25865 of 2022

Date: 15.11.2022

Counsel For Petitioner: B.Rooban

Counsel For Respondent: Government Advocate T.Amjadkhan

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