Jayapal Reddy Gudipati vs. Goods And Services Tax Officer
Held
The Court disposed of the writ petition, allowing the petitioner to approach the appellate authority under Section 107 of the CGST Act. The appellate authority was directed to consider the appeal and pass appropriate orders within four weeks.
Facts
The petitioner's GST registration was cancelled for non-filing of returns. The petitioner failed to respond to the show-cause notice, citing issues with receiving payments from government hospitals which prevented timely filing of returns. Subsequently, the petitioner paid the outstanding taxes, interest, and late fees but could not file returns due to the cancellation.
Key Issues
Whether the cancellation of GST registration for non-filing of returns, despite subsequent payment of dues, warrants an opportunity to appeal. Whether the petitioner should be allowed to avail the alternative remedy of appeal.
Sections Cited
Section 29, Section 107
AI-generated summary — verify with the full judgment below
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THE HON’BLE SRI JUSTICE A.V. SESHA SAI & THE HON’BLE SRI JUSTICE DUPPALA VENKATA RAMANA
W.P. No. 36794 OF 2022
ORDER:(per A.V. Sesha Sai, J)
Heard Sri P. Karthik Ramana, Learned counsel for the petitioner and Sri T.C.D. Sekhar, learned Government Pleader for State of Andhra Pradesh for Respondent Nos.1 and 3, Sri N. Harinath, learned Deputy Solicitor General of India and Sri Suresh Kumar Routhu, learned Standing Counsel for Respondent No.
An order of cancellation of registration passed by the Goods and Services Tax Officer, Jagannayakpur-1st respondent herein, dated 01.02.2022 under the provisions of Section 29 of the Central Goods and Services Tax Act, 2017, is under challenge in the present Writ Petition.
According to the petitioner, he is a diet contractor, carrying on contracts with the Government General Hospitals for supply of food to the in-patients at the subsidized price fixed by the State Government. Preceded by a show-cause notice dated 06.12.2021, the first
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respondent herein issued the impugned cancellation order dated 01.02.2022. It is absolutely not in controversy that in response to the show-cause notice issued b
The judgment continues below.
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