HC Remanded Matter Since Petitioner Didn’t Monitor GST Portal After Cancellation of GST Registration

Case Details: Venew Decors v. Deputy State Tax Officer - [2024] 162 taxmann.com 590 (Madras)

Judiciary and Counsel Details

• Senthilkumar Ramamoorthy, J.
• P.V. Sudakar for the Petitioner.
• V. Prashanth Kiran, GA (T) for the Respondent.

Facts of the Case

The petitioner was a registered taxable person and GST registration was cancelled by the department. It filed writ petition against the order and contended that it didn’t monitor GST portal in view of cancellation of GST registration.

High Court Held

The Honorable High Court noted that the petitioner had stated categorically in the affidavit that the GST registration was cancelled on 25.09.2019. In those circumstances, it was reasonable that petitioner would not monitor GST portal continually. However, the notice and order were also communicated by e-mail and by text message on the mobile but it would be just and appropriate that petitioner should be provided with an opportunity to contest tax demand on merits.

Thus, the Court remanded matter and also directed the petitioner to remit 10% of disputed tax demand and department was directed to provide reasonable opportunity to petitioner.