Cancellation of GST Registration was informed by other end Tax Payer: Madras HC quashes cancellation order [Read Order]

The Madras High Court quashed the Goods and Service Tas (GST ) Cancellation order passed by the GST department as the department failed to inform about the cancellation to the GST Registration holder approapriateiy. It was found that the GST registration holder was informed about the cancellation by an other end tax payer.

Tvl.Thendral Recreation Club, the petitioner sought for the quashing of the order passed and to direct the respondents to revoke the cancellation of petitioner's GSTN registration. It was submitted that the Petitioner was unaware of the cancellation of the Registration Certificate and after some time, the petitioner was informed by the other end tax payers that the petitioner GSTN registration was cancelled. Then only the petitioner came to know of his GSTN registration stood cancelled. Thereafter, the Petitioner preferred an appeal before the appellate authority. The appellate authority has rejected the appeal on the ground that it was beyond the period of limitation.

In the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others, the  Writ Petitions are allowed subjected to conditions.

On the other hand the Respondent stated that it is not open to the appellate authority to pass any orders disregarding the limitations prescribed therein. The respondents are bound by the limitations prescribed and hence the rejection of the appeal admittedly beyond the period of limitation is legally sustainable.

Justice S.Srimathy observed that “the benefit extended by this Court in the earlier orders referred to above in Suguna Cutpiece Centre's case cited supra, may be extended to the Petitioner.” The Court quashed the impugned order.

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