GST | Case Laws: Restoration of GST registration was to be allowed on filing of returns for period prior to cancellation of registration together with tax dues along with interest thereon and fee fixed for belated filing of returns within a period of forty-five days from date of receipt of order
[2024] 159 taxmann.com 518 (Madras)
HIGH COURT OF MADRAS
R.K. Tools
v.
Assistant Commissioner (ST)*
SENTHILKUMAR RAMAMOORTHY, J.
W.P. NO. 3098 OF 2024
FEBRUARY 13, 2024
Registration – Cancellation of registration – Petitioner-assessee was a manufacturer of automobile spare parts – Registration of petitioner-assessee was cancelled – Assessee submitted that cancellation of registration was causing hardship and that such cancellation should be revoked –
HELD: In view of judgement in Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST) [2022] 135 taxmann.com 234/91 GST 77/2022 (61) G.S.T.L. 515 (Mad.), wherein on filing returns for period prior to cancellation of registration, together with tax, interest and fees for belated filing, registration was to be revived, instant petition was to be disposed of [Section 29, read with section 30 of Central Goods And Services Tax Act, 2017/Tamil Nadu Goods And Services Tax Act, 2017 – Rule 23 of Central Goods and Services Tax Rules 2017/Tamil Nadu Goods and Services Tax Rules 2017] [Paras 5 and 6] [In favour of assessee]
The judgment to allow restoration of GST registration upon the filing of returns for the period prior to cancellation, coupled with the payment of tax dues, interest, and late filing fees within a 45-day window, is a commendable decision in favour of the assessee. It offers a remedial pathway for businesses that have faced GST registration cancellation, ensuring they have a tangible opportunity to rectify their compliance status without enduring permanent penalization. This approach not only aids in promoting tax compliance but also supports business continuity by allowing entities to return to normal operations post-compliance. Such measures are instrumental in fostering a cooperative tax environment, emphasizing correction over punishment- JSPCO
