The Madras High Court granted relief to the assessee, Tvl Marimuthu Venkateshwaran on cancellation of registration due to non-filing of GST Returns due to health issues.
The writ petition has been filed under Article 226 of the Constitution of India for issuance of writ of Certiorarified Mandamus, calling for the records of the Assistant Commissioner (Circle) and quash the same and consequently, direct the Respondents to revoke the cancellation of registration.
The petition challenges the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns. Consequently, the Registration Certificate was cancelled with effect from 02.02.2022 in view of Section 29 of the Central Goods and Services Tax Act, 2017.
The Counsel for the petitioner submitted that the petitioner has not filed Goods and Service Tax monthly returns due to health issues. Further, a show cause notice was issued by the Assistant Commissioner (Circle) seeking explanation for non-filing of the returns. Thereafter, the GST Registration of the petitioner was cancelled. As against the said order of cancellation, the petitioner was not able to file an application for revocation in time.
The Counsel for the petitioner relied on the judgment in Tvl. Suguna Cutpiece v. The Appellate Deputy Commissioner (ST) (GST) and others, issued certain guidelines in favour of the petitioner facing similar circumstances wherein the assessee was allowed to file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and allowed payment of GST.
A Single Bench consisting of Justice Mohammed Shaffiq observed that “In view of the fact that this Court has been consistently following the directions issued in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others and the Revenue or Department has also accepted the said view as evident from the fact that no appeal has been filed in any of the matters, this Court intends to follow the above order of this Court.”
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