2023-VIL-666-KER
  1. Home
  2. 2023-VIL-666-KER

SGST High Court Cases

GST - Interplay of provisions of Section 50 or Section 29 of the CGST Act, 2017 - Cancellation of GST registration on the ground of non-filing of the returns – Filing of return along with interest after four months from the date of notice - petitioner submission that once the tax along with the interest thereon is paid, registration is liable to be restored – HELD – Petitioner’s contention that once the GST amount and the interest is paid, then the petitioner cannot be held to be a defaulter for not filing the return and therefore, the proceedings for cancellation of the registration becomes non est and the order cancelling registration ought to be restored, this contention is unsustainable under the law - Provisions for cancellation of registration and making payment of the tax due with interest are different. Both the provisions have different scope, purpose and intent. If an assessee fails to make payment of the full GST amount or part thereof, interest is liable to be levied for the delayed payment - if an assessee fails to file the returns for a continuous period of six months, the registration is liable to be cancelled – there is no contradiction in the provisions of Section 50 or Section 29 of the CGST Act, 2017 - petitioner did not file returns for a period of six months consecutively and therefore, the authority has no option than to cancel the registration – there is no error of law in the exercise of jurisdiction by the authority in cancelling the registration of the petitioner - writ petition is dismissed with the direction that if the petitioner applies for fresh registration, the said application shall be considered in accordance with law - the writ petition is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Credit Notes ITC Reversal in IMS…
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?