Home Case Index All Cases GST GST + HC GST - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1002 - KERALA HIGH COURTCancellation of GST registration of the petitioner - non-filing of the returns, despite notice - HELD THAT:- The provisions for cancellation of registration and making payment of the tax due with interest are different. Both the provisions have different scope, purpose and intent. If an assessee fails to make payment of the full GST amount or part thereof, interest is liable to be levied for the delayed payment. Further, if an assessee fails to file the returns for a continuous period of six months, his registration is liable to be cancelled - there are no contradiction in the provisions of Section 50 or Section 29 of the GST Act, 2017. An alternative remedy is available to the petitioner as per the Act and the Rules thereto, which the petitioner should have resorted to within the statutory prescribed limit. Against the order of cancellation of registration, the petitioner ought to have availed the remedy of appeal within a maximum period of three months from the date on which the order is communicated. Admittedly, the petitioner did not file returns for a period of six months consecutively and therefore, the authority has no option than to cancel the registration - there are no error of law in the exercise of jurisdiction by the authority in cancelling the registration of the petitioner. It is made clear that if the petitioner applies for fresh registration, the said application shall be considered in accordance with law, expeditiously - petition dismissed.
|