Madras High Court
M/S.Alm Engineering & Co vs The Assistant Commissioner (St) on 26 July, 2023
W.P.(MD).No.17972 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 26.07.2023
CORAM
THE HONOURABLE MRS.JUSTICE S.SRIMATHY
W.P.(MD).No.17972 of 2023
M/s.ALM Engineering & Co.,
Represented by its Partner M.Gomathi Sankar,
GSTN 33ABNFA2958f1ZF,
No.3/128 A1, Perinba Nagar, Muthiapuram,
Thoothukudi – 628 005. ... Petitioner
Vs.
The Assistant Commissioner (ST),
Tuticorin II Assessment Circle,
Commercial Tax Buildings,
Tuticorin. ... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorarified mandamus, to call for the
records on the file of the respondent in Reference No. ZA330123054003E
dated 12.01.2023 and to quash the same as illegal, arbitrary and direct the
respondent to revoke the cancellation of petitioners GSTN registration
No.33ABNFA2958F1ZF within such time as may be directed by this Court.
For Petitioner : Mr.S.Karunakar
For Respondent : Mr.M.Ramesh,
Government Advocate.
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W.P.(MD).No.17972 of 2023
ORDER
This Writ Petition is filed for Certiorarified Mandamus, to quash the
cancellation order dated 12.01.2023 passed in Reference
No. ZA330123054003E by the respondent and to direct the respondent to
revoke the cancellation of GSTN Registration No.33ABNFA2958F1ZF within
such time as may be directed by this Court.
2. The petitioner is a Construction Company voluntarily registered under
GST with Registration No.No.33ABNFA2958F1ZF. The petitioner has filed
returns through an accountant, but due to ill health he could not follow the
filing of returns for the past six months. The contention of the petitioner is that
the said accountant was instructed to file NIL returns but he failed to file the
returns for the past six months. The other end tax payers had informed the
petitioner that his registration is cancelled, then only it came to the knowledge
that the respondent issued show cause notice dated 09.12.2022 in the web
portal and had cancelled the GST registration stating that the petitioner had not
filed GST returns for the past six months. The further contention of the
petitioner is that the period from 15.03.2020 to 28.02.2022 is excluded for the
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W.P.(MD).No.17972 of 2023
purpose of calculating limitation in the Suo Motu petition by Hon’ble Supreme
Court. In the batch of writ petitions filed in W.P.Nos.25048, 25877, 12738 of
2021 before the High Court of Madras in the case of Tvl.Suguna Cut piece Vs
Appellate Deputy Commissioner (ST) (GST) has condoned the delay in
revoking the cancelled GSTN registration. Recently the Government of India
has issued Notification No.03/2023-Central Tax dated 31.03.2023 and has
extended the time up to 30.06.2023, but the extension is granted to taxpayers
granting time on or before 31.12.2022. But the petitioner’s cancellation is on
12.01.2023, hence the benefits of the said notification could not be availed by
the petitioner. The petitioner has already filed GST monthly returns upto
January 2023 and had paid necessary late fee and for the remaining period from
February 2023 the petitioner could not upload the returns since the registration
is cancelled. If the cancellation is set aside and the GST registration is revoked,
then the petitioner is willing to pay the GST along with late fee.
3. The further contention of the petitioner is that the show cause notice,
dated 09.12.2022, was issued to the petitioner in web portal, but the petitioner
is not proficient in computer access. After issuing the show cause notice, the
respondent has cancelled the registration. Thereafter the respondent has
cancelled the GST registration with effect from 31.12.2022. The contention of
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W.P.(MD).No.17972 of 2023
the petitioner is that the impugned order is bereft of any details. In the
meanwhile, the respondent has issued amnesty scheme but the petitioner could
not avail the benefit because of the cancellation of the registration of GST.
4. After hearing the rival submission this Court has given its anxious
consideration. On perusal of the impugned order, dated 19.12.2022, it is seen
that the respondent have not cited any reason. It is seen from the records that
the Government has issued Notification No.03/2023-Central Tax dated
31.03.2023 and has extended the time up to 30.06.2023, but the extension is
granted to taxpayers granting time on or before 31.12.2022. Unfortunately, the
petitioner’s cancellation was on 12.01.2023, had it been prior to 31.12.2022
then the petitioner would have come within the time prescribed under the said
notification. But the consideration for extension was pending during that
period, hence this Court is of the considered that the petitioner is entitled to the
benefit. Moreover, the issue is covered under the judgment of Tvl. Suguna Cut
Piece’s case stated supra.
5. Therefore, this Court is allowing the writ petition and the respondent is
directed to restore the petitioner’s GST registration number. After restoration,
the petitioner is directed to file the returns and pay tax and penalty as per law.
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W.P.(MD).No.17972 of 2023
6. With the above said direction, the writ petition is allowed. No costs.
26.07.2023
NCC : Yes/No
Index : Yes / No
Internet : Yes/ No
Nsr
To
The Assistant Commissioner (ST),
Tuticorin II Assessment Circle,
Commercial Tax Buildings,
Tuticorin.
https://www.mhc.tn.gov.in/judis
W.P.(MD).No.17972 of 2023
S.SRIMATHY, J.
Nsr
W.P.(MD).No.17972 of 2023
26.07.2023
https://www.mhc.tn.gov.in/judis
