HC Instructs Dept. to Review Late Appeal on GST Registration Cancellation after Petitioner Pays Dues

Case Details: SSN Associates v. Union of India - [2023] 150 taxmann.com 159 (Gauhati)

Judiciary and Counsel Details

• • Soumitra Saikia, J.  
  • P.C. Dey for the Petitioner.

Facts of the Case

The petitioner was dealing with the business of printing and executing works contracts and supplies. Due to several personal problems due to COVID19 Pandemic situation and lockdown throughout the entire country, the GST returns from the month of July, 2021 to January, 2021 could not be submitted. The department issued notice for non-filing of GST returns but it was remained unattended and the GST registration was cancelled for non-filing of returns. It filed appeal but the appeal against cancellation order was dismissed on the ground of limitation. It filed writ petition before the High Court.

High Court Held

The Honorable High Court noted that the statutory dues are required to be paid by all entities who are registered under the GST regime. Such payments of statutory dues contribute towards the revenue collection by the Union. If the petitioner would not be included within the GST regime, then any statutory dues that may be required to be deposited by the petitioner will not be deposited and non-payment of tax will not be in interest of revenue.

The Court also noted that the petitioner had approached authority for appeal and same was dismissed on ground of limitation but the Writ Court is empowered to condone delay of any statutory or quasi-judicial authority. Therefore, the impugned orders were to be set aside and authority was directed to intimate outstanding dues to the petitioner and on payment of such dues, appellate authority would re-decide appeal.