High Court Restores GSTN Cancelled Due to Non-filing of GST Returns

The petitioner is doing business in civil works contracts; as so, the respondent issued a show cause notice by uploading the same in the GST Portal on 21.03.2022, which went unnoticed by the petitioner. The petitioner, therefore, could not reply to the said show cause notice. Thereafter, the respondent, vide order dated 18.06.2022, cancelled the GST Registration of the petitioner since the petitioner failed to respond to the notice and for non-filing of the Returns.

The learned counsel appearing for the petitioner relied upon a decision of this Court in the matter of ‘Suguna Cut piece Centre versus The Appellate Deputy Commissioner (ST) (GST)’ rendered under identical facts in W.P.Nos.25048, 25877, etc. of 2021. The learned counsel submitted that in the said Writ Petitions, this Court granted relief to taxpayers whose GST registrations were cancelled due to non-filing of returns, especially those affected by illness or COVID-19, by directing the Department to restore the registration, subject to certain conditions. The learned counsel prayed that similar orders may be passed in these Writ Petitions.

The learned Government Advocate appearing for the respondent fairly acceded to the above and submitted that following the above decision, this Court also granted similar relief in several Writ Petitions, including the Writ Petition in W.P.No.33227 of 2024.

High Court directed the petitioner to file returns for the period prior to the cancellation of registration, together with tax dues, along with interest thereon and the fee fixed for belated filing of returns within a period of forty-five (45) days.