2022 (7) TMI 1275
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.... to the Covid-19 Pandemic and nation wide lock down, the petitioner's business was shut down. Further, the petitioner used to engage private accountant for the purpose of filing returns and he alone had the access to the GST portal for filing returns. Since there was no business, the petitioner had not contacted the accountant and inadvertently failed to file the monthly returns. When the petitioner came to know though show cause notice, dated 04.01.2021 issued by the second respondent in online to show cause as to why the petitioner's registration shall not be cancelled under Section 29 (2) (C) of the CGST Act for the reason returns not filed for a continuous period of six months. 2. He further submits that only during the Month o....
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....ile an appeal but directly approached this Court. Hence, he prayed for dismissal of the writ petition. 5. Considering the submission and perusal of the materials, it is seen that the petitioner during the Covid-19 pandemic period had not filed his returns and thereafter, he had not conducted any business so that he filed only nil returns. Further this case is quite similar to the cases of the petitioners in Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc.. batch), dated 31.01.2022. There some of the petitioner had filed an appeal beyond the period of limitation either for filing application for revocation of cancellation, while some of them had directly filed a writ petiti....
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.... For example, a person renting out an immoveable property will continue to supply such service irrespective of registration or not. 219. Therefore, if such a person is not allowed to revive the registration, the GST will not be paid, unless of course, the recipient is liable to pay tax on reverse charge basis. Otherwise, also there will be no payment of value added tax. The ultimate goal under the GST regime will stand defeated. Therefore, these petitioners deserve a right to come back into the GST fold and carry on their trade and business in a legitimate manner. 220. The provisions of the GST Enactments and the Rules made there under read with various clarifications issued by the Central Government pursuant to the decision of the GST ....