HC Remands GST Registration Cancellation Matter Back to Department for Petitioner’s Grievance

Case Details: Balatripurasundari Anjali Saridevs v. Additional Commissioner (Appeals-I) Central Tax - [2023] 149 taxmann.com 129 (Telangana)

Judiciary and Counsel Details

• • Ujjal Bhuyan, CJ. & N. Tukaramji, J.

Facts of the Case

The petitioner was engaged in the business of providing professional actress services. The department issued show cause notice to the petitioner to show cause as to why her GST registration should not be cancelled on the ground that petitioner had not filed GST returns for a continuous period of six months.

Interestingly, the petitioner was directed to appear on 27.11.2018 which date had long expired much before issuance of show cause notice on 15-4-2019. She had submitted reply but the registration was cancelled. The appeal was filed against the cancellation order but the same was rejected. Therefore, she filed writ petition against cancellation of registration.

High Court Held

The Honorable High Court noted that the petition was filed instead of appeal before GST Tribunal since no GST Tribunal has been constituted till date. Moreover, the department had suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns.

The Court also noted that this Court had already in case of Nithya Constructions v. Union of India held that the petitioner would not be left without any remedy. Thus, the Court held that the cancellation of registration would adversely affect the business of petitioner and it would be just and proper if the entire matter is remanded back to Authority to reconsider the case of the petitioner and pass appropriate order in accordance with law.