P Jagadish vs. Superintendent Of CGST And Central Excise
Held
The Court found it difficult to extend further time or restrain authorities from proceeding under Section 46 indefinitely. However, as a last opportunity, it granted the petitioner three weeks from the date of judgment to file the pending returns, which would then be processed in accordance with the law.
Facts
The petitioner, a GST registered dealer, had their registration cancelled and later restored. During the cancellation period, the petitioner received supplies as an unregistered dealer. The department issued notices (Ext.P5, P6) for non-filing of GSTR-3B returns for February-March 2022, threatening assessment under Section 62, prompting the petitioner to seek more time to file returns while awaiting revised invoices from their supplier.
Key Issues
The key issues were whether the petitioner should be granted additional time to file GST returns while awaiting revised invoices for supplies received during a period of cancelled registration, and whether the notices issued for non-filing of returns should be quashed.
Sections Cited
Section 46, Section 62
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 14TH DAY OF SEPTEMBER 2023 / 23TH BHADRA, 1945 WP(C) NO. 30225 OF 2023 PETITIONER: P JAGADISH AGED 64 YEARS P JAGADISH, PROPRIETOR, VEEPEEYES TRADE LINKS, XIX/234, KAITHA NORTH, CHETTIKULANGARA P O; MAVELIKKARA, ALAPPUZHA DISTRICT., PIN – 690 106. BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 SUPERINTENDENT OF CGST AND CENTRAL EXCISE CENTRAL GOODS AND SERVICES TAX DEPARTMENT, NEAR BSNL TELEPHONE EXCHANGE, KAYAMKULAM RANGE, KAYAMKULAM, ALAPPUZHA DISTRICT, PIN – 690 502. 2 COMMISSIONER (GST) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI., PIN – 110 001. OTHER PRESENT: SREELAL N. WARRIOR-SC-CGST THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30225 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 30225 OF 2023 -------------------------------------------- Dated this the 14th day of September, 2023 J U D G M E N T
The present writ petition has been filed under Article 226 of the Con
The judgment continues below.
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