2025-VIL-1348-RAJ
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SGST High Court Cases

GST – Cancellation of registration on account of non-filing of returns - The appeal filed by the petitioner was dismissed solely on the ground of delay – HELD – The petitioner is not adequately educated and lacks the requisite technical competence to operate a computer or to comprehend the complexities of the online filing system. Therefore, he engaged the services of an accountant/ local advocate to carry out such compliances on his behalf. However, during the relevant period, the said accountant/local advocate neither informed the petitioner about the requirement of online filing of GST returns nor filed the same on their own accord. As a result of this omission and lack of communication, the GST returns for a continuous period of six months could not be filed by the petitioner - the reasons mentioned in the petition for non-compliance with the relevant provisions of the Act within the prescribed time appear to be genuine - The cancellation of GST registration is virtually a civil death, thereby bringing the business operations of the petitioner to a standstill. The petitioner's complete dependence on the accountant/local advocate, his lack of education and technical competence, and the non-communication of the requirement of filing GST returns by the accountant/local advocate can be considered as genuine reasons for the delay - The Appellate Authority is directed to consider and decide the appeal of the petitioner on its own merits, in accordance with law, subject to the petitioner firm depositing the late fees, penalty and other statutory deposits for entertaining the appeal, as admissible – The petition is disposed of
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