Aisha Padmini vs. The Superintendent Of Central Tax & Central Excise
Held
The Court held that to avoid cancellation after a show cause notice, a taxpayer must furnish *all* pending returns along with tax, interest, and late fees, as per the proviso to Rule 22(4) of the CGST Rules. Piecemeal filing for only some months does not satisfy this requirement or wipe off the cause of action for cancellation. A prior judgment not considering this proviso was deemed per incuriam.
Facts
The petitioner's GST registration was cancelled for failing to file returns for six continuous months (August 2023 to January 2024). After receiving a show cause notice for cancellation, she filed returns for two of those months. The registration was subsequently cancelled, which the petitioner challenged, arguing that the partial filing broke the continuity of default.
Key Issues
The key legal issue was whether filing returns for a few months after a show cause notice, but before the cancellation order, breaks the 'continuous period of six months' default, thereby preventing GST registration cancellation.
Sections Cited
Section 29, Section 29(2)(c), Rule 21(h), Rule 22, Rule 22(4)
AI-generated summary — verify with the full judgment below
WP(C) NO. 9056 OF 2025 1 2025:KER:24342 “C.R.” IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 21ST DAY OF MARCH 2025 / 30TH PHALGUNA, 1946 WP(C) NO. 9056 OF 2025 PETITIONER : AISHA PADMINI, AGED 58 YEARS D/O V. K. MADHAVAN PROPRITRIX, M/S. ENVISION SUPPORT SERVICES 37/992, SENJ PLAZA, LISIE JUNCTION, PULLEPADI ROAD, ERNAKULAM NORTH, ERNAKULAM ., PIN – 682 018. BY ADV SANTHOSH P.ABRAHAM RESPONDENT(S): 1 THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE TAXPAYER SERVICE CIRCLE, ERNAKULAM RANGE 1, ERNAKULAM NORTH, GST BHAVAN, KALOOR, KOCHI, PIN – 682 017. 2 THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS THIRUVANANTHAPURAM ZONE C R BUILDING, I.S. PRESS ROAD, KOCHI, PIN – 682 018. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O. THIRUVANANTHAPURAM, PIN – 695 002. 4 CENTRE BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI REPRESENTED BY THE PRINCIPAL COMMISSIONER (GST), PIN – 110 001. BY ADV P.R SREEJITH DR.THUSHARA JAMES, SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2025, THE COURT ON THE SAM
The judgment continues below.
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