Madras High Court
M/S. 3Dot Energy Private Limited vs The Commercial Tax Officer on 13 September, 2023
W.P.(MD).No.22336 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 13.09.2023
CORAM
THE HONOURABLE MRS.JUSTICE S.SRIMATHY
W.P.(MD).No.22336 of 2023
M/s. 3DOT ENERGY PRIVATE LIMITED.,
Represented by its Director S.Kodishwaran,
GSTN 33AAACZ9548B1ZB,
24-2, Kasthuribai Nagar 1st street,
Melur, Madurai-625 106. ... Petitioner
Vs.
The Commercial Tax Officer,
Office of the Assistant Commissioner (ST)
Melur Assessment Circle,
Commercial Tax Buildings,
Madurai. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for
issuance of Writ of Certiorarified Mandamus, to call for the records on the file
of the respondent in Reference No. ZA330223127872T, dated 24.02.2023 and
to quash the same as illegal, arbitrary and to direct the respondent to revoke the
cancellation of petitioners GSTN registration No.33AAACZ9548B1ZB within
such time as may be directed by this Court.
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W.P.(MD).No.22336 of 2023
For Petitioner : Mr.S.Karunakar
For Respondent : Mr.B.Saravanan,
Additional Government Pleader
*****
ORDER
This writ petition is filed for writ of Certiorarified Mandamus, to quash
the cancellation order dated 24.02.2023 passed in Reference No.
ZA330223127872T by the respondent and to direct the respondent to revoke
the cancellation of GSTN Registration No. 33AAACZ9548B1ZB within such
time as may be directed by this Court.
2. The petitioner is a Company in the business service and maintenance
of wind mills voluntarily registered under GST with Registration No.
33AAACZ9548B1ZB. 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 08.10.2022 in the web portal and had cancelled
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W.P.(MD).No.22336 of 2023
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 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 24.02.2023, hence the
benefits of the said notification could not be availed by the petitioner. The
petitioner has already filed GST monthly returns upto November 2021 and had
paid necessary late fee and for the remaining period from December 2021, 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 08.10.2022, was issued to the petitioner in web portal, but the petitioner
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W.P.(MD).No.22336 of 2023
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 01.12.2021. The contention of
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 08.10.2022, 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 24.02.2023, 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.
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W.P.(MD).No.22336 of 2023
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.
6. With the above said direction, the writ petition is allowed. There shall
be no order as to costs.
13.09.2023
NCC : Yes/No
Index : Yes / No
Internet : Yes/ No
Sml
To
The Commercial Tax Officer,
Office of the Assistant Commissioner (ST)
Melur Assessment Circle,
Commercial Tax Buildings,
Madurai.
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W.P.(MD).No.22336 of 2023
S.SRIMATHY, J.
Sml
W.P.(MD).No.22336 of 2023
13.09.2023
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