Case laws|GST:
[2024] 159 taxmann.com 159 (Madras)
Registration – Cancellation of registration – Petitioner-assessee was engaged in business of executing contract works for Government and its agencies – Petitioner was issued with show cause notice to appear for enquiry – However, without hearing petitioner, order had been passed by respondent-department cancelling his registration under GST Act.
Held : Although petitioner had handed over documents to his accountant, due to accountant’s ill-health, returns could not be filed in time -Further, portal was not opening and therefore he could not file appeal against cancellation order – Further, object of any government was to promote trade and not to curtail same – Cancellation of registration certainly amounted to a capital punishment to traders, like petitioner – In similar circumstances, this Court, in Suguna Cutpiece Vs. Appellate Deputy Commissioner (ST) (GST) and others reported in 2022(2) TMI 933, allowed writ petitions by holding that no useful purpose would be served by keeping petitioners out of Goods and Service Tax regime – By applying above ratio, this writ petition was allowed and impugned order of cancellation of registration was set aside. [Section 29 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods And Services Tax Act, 2017] [Paras 6, 10 to 12] [In favour of assessee]
Where petitioner-assessee’s registration was cancelled without hearing petitioner and petitioner-assessee had handed over documents to his accountant, due to accountant’s ill-health, returns could not be filed in time, therefore, following Suguna Cutpiece Vs. Appellate Deputy Commissioner (ST) (GST) and others, writ petition was allowed; order of cancellation of registration was overruled. This has added points to the nature of GST Act which works in favour of assessee when there is true necessity and fidelity on the assessee’s side- JSPCO
