Stunt Choreographer's GST Registration Revoked: Madras HC orders Restoration on Conditions [Read Order]

The GST Registration of a Stunt Choreographer was restored by the Madras High Court on certain conditions following the ruling in the case of Suguna Cutpiece v. The Appellate Deputy Commissioner ( ST )( GST ) and others.

The assessee, Peter Ramaswamy is a stunt choreographer and also a GST registrant filed the writ petition when he came to know his GST registration was cancelled. According to the assessee, he had engaged the services of an accountant for purposes of complying with requirements under GST Act. Therefore, he was shocked and surprised when he discovered that his GST registration was cancelled by the order challenged.

The counsel of the assessee, Mr. I. Dinesh for M/s. Pass Associates submitted that the petitioner had filed GST returns up to December 2022. Thereafter, he did not have any business and could not file returns. He would file the necessary GST returns in the event of the GST registration being restored.

In support of restoration of registration, the counsel relied upon the judgment of the Madras High Court in Suguna Cutpiece v. The Appellate Deputy Commissioner ( ST )( GST ) and others, W.P.Nos.25048 of 2021 batch ( Suguna Cutpiece ).

The respondents did not have any submissions. They submitted that the directions along the lines of Suguna Cutpiece may be issued.

The bench of Justice Senthilkumar Ramamoorthy issued directions as a condition for the restoration of GST registration. The assessee was directed to file returns for the period prior to the cancellation of registration, if not filed, along with tax dues, interest, and the fee for belated filing of returns within forty-five (45) days from the date of receipt of a copy of this order.

It was made clear that such payment of tax, interest, fine, or fee shall not be allowed to be made or adjusted from any GST Input Tax Credit ( ITC ) lying unutilized or unclaimed by the petitioner. If any GST ITC has remained unutilized, it shall not be utilised until scrutinised and approved by an appropriate or competent officer of the Department. Only such approved ITC shall be allowed to be utilised thereafter for discharging future GST liability under the GST Act and GST Rules.

The petitioner shall also pay GST and file returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies. If any ITC was earned, it shall be allowed to be utilized only after scrutiny and approval by the respondent or any other competent authority, stated the bench.

The High Court directed that subsequent to the payment of tax, penalty, and the uploading of returns, the registration shall be restored.

Further directed the respondent that it shall take necessary steps by instructing GST Network to make necessary changes in the architecture of the GST Web portal to allow the petitioner to file the returns and pay the tax, penalty, or fine within thirty (30) days from the date of receipt of a copy of this order.

The writ petition was disposed of accordingly.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates