TMI Blog2023 (12) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ringing into the notice of the authorities about the cancellation of the GSTIN and on such request no action was taken till the petitioner filed petition before this Court, and only in pursuance of the interim order passed by this Court on 21.12.2017 the GSTIN of the petitioner got restored. The petitioner had thereafter, filed return for the months of July, 2017 to December, 2017 and paid tax. Thus, the demand for interest for delay in filing the returns and payment of tax due for the period from July, 2017 to December, 2017, this Court is of the view that the it is highly inequitable to impose interest under Section 50 of the Income Tax Act, 2017 on the petitioner, and petitioner can not be said to have made any default in not remitting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e.f. 01.07.2017. 3. Petitioner had several vertical businesses for which he has filed separate GSTIN registration and the same were granted as mentioned in paragraph 4 of the writ petition on different dates. Hilton Garden Inn, the petitioner herein was granted registration number, GSTIN 32AAECM1840M3ZI dated 28.06.2017. Same GSTIN was also issued to another company i.e. The Muthoot Skychef (Airline Catering Unit) on 25.07.2017. As the petitioner herein and the Muthoot Skychef (Airline Catering Unit) were having the same GSTIN registration number, GST Help Desk was contacted . The Muthoot Sky Chef applied for new registration on 26.07.2017, and consequently, on 02.08.2017 and Muthoot Sky Chef (Airline Catering Unit) was allotted new regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve assist the petitioner in that regard. 4. On account of the cancellation of the GSTIN on 24.08.2017, petitioner could not file return for the month of July, 2017 for which he had already paid tax on 21.08.2017, and thereafter, for the months of August, September, October and November, 2017 petitioner approached this Court by filing W.P.(C) No. 41314 of 2017. This Court on 21.12.2017 passed an interim order directing the respondent to take expeditious action, either to restore the registration already given to the establishment of the petitioner or provide them an alternative registration, within a week. 5. According to the petitioner, after the said interim order was passed, the site was made available to the petitioner only on 26.12.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was made available in pursuance to the interim order dated 21.12.2017 passed in W.P.(C) No. 41314 of 2017. The learned Counsel for the petitioner therefore, submits that the petitioner is liable for payment of interest, if any, only after twenty days from the date of restoration of the GSTIN, and not for any other period. The Department may impose the interest for any delay after 20th day from the date of restoration of the GSTIN, i.e. 126.12.2017. it is therefore submitted that the demand of interest for alleged delay in remitting the tax for the period from July, 2017 to March, 2018 is wholly unjustified and liable to be set aside. 7. On the other hand, Mr. Sreelal N. Warrier, learned Standing Counsel submits that under Section 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand for interest for delay in filing the returns and payment of tax due for the period from July, 2017 to December, 2017, this Court is of the view that the it is highly inequitable to impose interest under Section 50 of the Income Tax Act, 2017 on the petitioner, and petitioner can not be said to have made any default in not remitting the tax inasmuch as he could not have remitted the tax without there being a valid GSTIN. However, if the petitioner had failed to remit the tax after 26.12.2017, within twenty days thereafter, the petitioner would be liable to pay the interest under Section 50 of the CGST/SGST Act, 2017. 9. In the above circumstances, the present writ petition is disposed of. The impugned order is set aside and the author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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