The Kerala High Court dismissed the petition on the alternative remedy under the Central Goods and Service Tax Act( CGST ), 2017. The petition was against the cancellation of GST registration due to the non-filing of a return by Mahila Samajam.
Oleena Mahila Samajam, the petitioner challenged the order whereby the petitioner’s registration under the provisions of CGST/SGST Act, 2017 has been cancelled as the petitioner despite notice did not file a return of its income.
Before cancellation of the registration, a notice under Rule 22(1), Sub-rule (2A) of Rule 21A was issued to the petitioner asking the petitioner to furnish a reply. The reason for issuing the notice was mentioned as non-filing of return by composition taxpayer for a continuous period of six months. Despite the service of the said notice, the petitioner did not file the return and the order has been passed cancelling the registration.
The Counsel for the petitioner submitted that the petitioner was handicapped as the petitioner’s accountant did not notice the notice issued to the petitioner. The petitioner is a voluntary organisation engaged in social works without any profit motives and, therefore, a lenient view may be taken and the petitioner may be extended some more time to file the return.
A single bench of Justice Dinesh Kumar Singh observed that “When the statute requires filing of return within a particular time, this Court will not extend the limitation for filing the returns. Admittedly, the petitioner did not file the return for six months and, despite service of notice, failed to file the return. Therefore, the petitioner’s registration has been cancelled. There is a remedy for filing an appeal against the order of cancellation of registration. However, the petitioner has not approached the appellate authority.”
While dismissing the order , the court held that as the order was passed way back on 05.05.2022 and the petitioner approached the Court in the year 2024. The Court, cannot grant any indulgence to the petitioner against the impugned order.
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