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2023 (11) TMI 91 - KERALA HIGH COURTCancellation of GST registration of petitioner - Failure to file GST returns - HELD THAT:- The petitioner has approached IREL for issuing the revised invoices after the time for filing the return got expired. The petitioner cannot be granted time on ground of spacious him approaching the IREL for issuing revised invoices. It can be seen that the petitioner has taken steps immediately on receipt of the notice dated 13.06.2023. More than three months have gone by since 13.06.2023, i.e, the date of request of the petitioner for revised invoices. Ext.P7 is the communication from IREL dated 06.09.2023. It is found difficult to extend further time for filing the returns and restrain the authorities from taking the proceedings under section 46 of the GST Act to wait for issuance of revised invoices by IREL. However, as last opportunity, if the petitioner files returns within a period of three weeks from today, the same shall be processed in accordance with the law. Petition disposed off.
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