HC Remanded Matter as Assessee Was Unaware of Proceedings in View of Cancellation of Its GST Registration

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GST Registration

Case Details: Tvl. E.Clouds v. Assistant Commissioner (ST) - [2024] 162 taxmann.com 182 (Madras)

Judiciary and Counsel Details

  • Senthilkumar Ramamoorthy, J.
  • G. Derrick Sam for the Petitioner.
  • V. Prashanth Kiran , Govt. Adv. (T) for the Respondent.

Facts of the Case

The petitioner was providing power aggregation services. Due to lack of business, it opted for cancellation of registration with effect from 31.03.2023. It received order confirming tax proposal and imposing interest. It filed writ petition and contended that it was unaware of proceedings especially in view of the cancellation of the GST registration.

High Court Held

The Honorable High Court noted that the impugned order was preceded by an intimation, show cause notice and two reminders. However, on perusal of the order confirming the tax proposal, it was evident that such order pertained to discrepancies between the petitioner’s GSTR 3B return and the auto-populated GSTR 2A. Especially in view of cancellation of GST registration, the petitioner had little reason to monitor GST portal on an ongoing basis.

Therefore, the Court held that the impugned order was to be set aside and matter was to be remanded for re-consideration on condition that the petitioner remitted 10% of the disputed tax amount.

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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied