Petitioner can file GST returns
Case Title | Bullseye Event Management Vs. The Commissioner of GST & Central Excise Chennai and Ors |
Court | Madras High Court |
Honorable Judges | Justice R. Suresh Kumar |
Citation | 2022 (3) GSTPanacea 287 HC Madras W.P.No.1765 of 2022 and W.M.P.Nos.1924 & 1925 of 2022 |
Judgement Date | 15-March-2022 |
Council for Petitioner | Mr.R.Priyakumar |
Council for Respondent | Mrs.Hema Muralikrishnan |
In Favor Of | Petitioner |
Section | Section 30 of the CGST Act,2017 |
The Madras High Court, Bench of Justice R Suresh Kumar, held that the assessee should be permitted to file GST returns for the period before the cancellation of GST Registration and make payment of tax dues along with interest. Also, the Court directed the assessing authority to instruct GSTN to make necessary changes in the portal to facilitate these changes.
Petitioner can file GST returns
FACTS OF THE CASE
The petitioner is a dealer registered under the GST regime. Allegedly he has not filed the return for consecutively six months, his registration was cancelled. As against which, the petitioner preferred an appeal before the Appellate Authority. under Section 107 of the Act. However, the said appeal was rejected onB the sole ground that the appeal could not be entertained, because it is filed beyond the limitation period of three months and the condonable period of one month. The Petitioner stated that this case is similar to decided by a learned Judge of this Court in a batch of writ petitions in the matter of Tvl.Suguna Cutpiece Center Vs. The Appellate Deputy Commissioner (ST) (GST).
In the above case the court had held that the Petitioner are permitted to file their GST returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the CGST Act, within a period of 45 days from the date of receipt of a copy of this order, if it has not been already paid. Directed the Respondent to take steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web Portal within a period of 45 days from the date of receipt of a copy of this order to allow the Petitioner to file their returns and to pay the tax, penalty, or fine.
Petitioner can file GST returns
COURT HELD
The Hon’ble Court after considering the submissions, the facts of the case and the relevant documents, found that Having considered the said submissions made by both sides and having gone through the said order passed by the learned Judge of this Court, as mentioned above the order passed by the Appellate Authority only on the ground of delay may not be justifiable in view of the extraordinary situation, where Covid – 19 situation had intervened. Therefore, this Court is inclined to dispose of the writ petition and set aside the order passed by respondent and the matter is remitted back to the respondents, where, the appeal shall be entertained and considered on merits.
Petitioner can file GST returns
ANALYSIS OF THE JUDGEMENT
From the above case we can conclude that that no useful purpose will be served by keeping these petitioners out of the bounds of GST regime under the respective GST enactments other than to allow further leakage of the revenue. Keeping these petitioners outside the bounds of the GST regime is a self defeating move as no tax will get paid on the supplies of these petitioners.
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