M/S. Travel Art Holidays vs. The Commercial Tax Officer
Held
The Court directed the revocation of the cancellation of GST registration, subject to the petitioner fulfilling certain conditions. These conditions include filing pending returns, paying all taxes, interest, and late fees, and not utilizing Input Tax Credit until scrutinized.
Facts
The petitioner's GST registration was cancelled for not filing returns for six months, invoking Section 29(2) of the CGST Act. The petitioner claimed that returns were filed and taxes paid, and offered to pay any outstanding dues.
Key Issues
Whether the cancellation of GST registration for non-filing of returns is justified when the assessee is willing to comply with all statutory requirements. Can the cancellation be revoked subject to conditions?
Sections Cited
Section 29(2)
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Before: and
Heard Mr.B.Naveenkumar, learned counsel for the petitioner and Mr.J.K.Jeyaseelan, learned Government Advocate for the respondent.
The present Writ Petition is filed challenging the order of
The judgment continues below.
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