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2022 (12) TMI 652 - HC - GSTCancellation of registration - non filing of GST Returns - Petitioner contended that, since he was out of business, the return after September, 2018 could not be filed. The person engaged by the petitioner also was under the impression that since outward supply is zero, there was no need for filing the return. HELD THAT:- the order for cancellation of registration dated 22.06.2020 is quite cryptic. It hardly gives any detail, which is otherwise necessary. The effective date of registration is 18.03.2021. It is understandable that the tax payer has not responded to the cancellation proceedings initiated by the respondent nor had he filed his due GST returns and the GSTIN, therefore, was cancelled under section 29(2) of the CGST Act. Considering the fact that there are no returns filed, we are not dilating this issue. As has been noted that from the month of September, 2018, the petitioner has not filed his return and his registration has been cancelled in the month of March, 2021, the adjudicating authority has power to recover the Government dues upto the date of cancellation of registration. The petitioner has already filed the returns from September, 2018 till March, 2021. Correspondingly, the challan of the late fee totalling to Rs.2.94 lakhs (rounded off) has been deposited by him after self-assessing himself. Under the circumstances, when all kinds of readiness is expressed, there is no reason as to why this Court should not permit at this stage, filing of GSTR-1. It is not only not going to prejudice the interest of revenue, but, on the contrary, would facilitate the process of adjudication with all the datas made available online. Moreover, the petitioner appears to be someone, who is keen to continue his business and the State’s obligation is to ensure the implementation of the law, but at the same time not to thwart, in any manner, the business prospects of the citizens and, therefore, acceding to the request, we are required to allow this petition. The order of cancellation of registration is quashed and set aside.
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