GST Registration Can be Cancelled if you Don’t fill Returns for Six Months: Kerala HC

Do you know your GST registration can be cancelled if you are unable to file your returns for six months? Kerela High Court recently gave a verdict permitting the tax officials to cancel the GST registration of the taxpayers who are unable to fill up returns for six months. In the hearing, the petitioner defaulted returns the filing from May 20 onwards. The petitioner is a taxpayer that failed to file the returns since May 20 for which financial crises is being held responsible.

Countering the appeal of the petitioner, the fourth respondent issued Ext.P-1 proposing to cancel the GST registration of the petitioner on account of delay in filing the returns for 6 consecutive months. Hereon the 4th respondent challenged the petitioner by issuing the Ext.P-3 order that is meant to cancel the registration of a particular assessee (business firm) under Sec. 29(2) (c) of the CGST Act.

The primary dispute here was for the petitioner is to the effect that though the 4th respondent found that as on the date of Ext.P-1 notice dated 13.11.2019 there were six months continuous default on the part of the petitioner, that indeed there were only 5 months continuous default and not the mandatory six months continuous default in filing the returns as envisaged in Sec. 29(2)(c) of the CGST Act.

So here the challenging order Ext.P-3 is illegal and therefore is forbidden by the Court. Moreover, the said challenging order Ext P-3 demanding cancellation of petitioner’s GST registration was launched on 10.12.2019. Till 10.12.2019, the petitioner has already filed returns for May month that can easily be referred from the Ext.P-2 document.

The appeal was heard by judge Justice Alexander Thomas and concluding the case he delivered the order based on a writ petition filed by M/S.PHOENIX RUBBERS.

Any concerned officer might cancel the registration of the taxpayer from that date onwards or any retrospective date, as he may deem fit, where,–

  • He (taxpayer) has violated provisions of the Act or the rules made there under as may be prescribed; or
  • He is paying tax under Section 10 and has not submitted the returns for three back to back tax periods; or
  • Any registered individual (excluding the person determined by Clause (b)) found guilty of not furnishing returns for consecutive six months; or
  • An individual who has voluntarily taken up the registration under sub-section (3) of Section 25 and has not started any business (within six months) starting from the date of registration; or
  • Registration is acquired through unfair means by the assessee, any intentional misstatement or hiding of facts.

26 Replies to “GST Registration Can be Cancelled if you Don’t fill Returns for Six Months: Kerala HC”

  1. Admiring the dedication you put into your
    site and detailed information you present. It’s nice to come across a blog every once in a while that isn’t the same out of date rehashed information. Wonderful read!
    I’ve bookmarked your site and I’m including your RSS feeds to my
    Google account.

  2. This is very fascinating, You are a very professional blogger.
    I have joined your rss feed and stay up for searching for extra of your magnificent post.

    Also, I have shared your site in my social networks

  3. Yesterday, while I was at work, my sister stole my iphone and tested to see if it
    can survive a 30 foot drop, just so she can be a youtube sensation. My apple ipad is now broken and she has
    83 views. I know this is entirely off topic
    but I had to share it with someone!

  4. With havin so much content do you ever run into any issues of plagorism or copyright infringement?

    My blog has a lot of unique content I’ve either created myself or outsourced but it looks like a lot of it is popping it
    up all over the internet without my permission. Do you know
    any methods to help prevent content from being
    stolen? I’d really appreciate it.

  5. Woah! I’m really enjoying the template/theme of this site.
    It’s simple, yet effective. A lot of times it’s hard to get
    that “perfect balance” between user friendliness and appearance.

    I must say you have done a great job with this. Additionally, the blog loads
    extremely quick for me on Firefox. Outstanding Blog!

  6. Thank you for some other informative web site.
    The place else could I get that kind of info written in such
    a perfect manner? I’ve a venture that I am simply now
    working on, and I’ve been on the glance out for
    such info.

  7. I am really enjoying the theme/design of your blog.
    Do you ever run into any internet browser compatibility problems?

    A few of my blog visitors have complained about my website not
    working correctly in Explorer but looks great in Opera.
    Do you have any recommendations to help fix this problem?

  8. Hmm it seems like your website ate my first comment (it was extremely long) so I guess I’ll
    just sum it up what I had written and say, I’m thoroughly enjoying your
    blog. I too am an aspiring blog writer but I’m still new to everything.
    Do you have any points for inexperienced blog writers?
    I’d definitely appreciate it.

  9. I have been exploring for a little bit for
    any high-quality articles or weblog posts in this sort of area .
    Exploring in Yahoo I finally stumbled upon this site.
    Reading this information So i’m glad to exhibit that I’ve an incredibly good uncanny feeling I discovered exactly what I needed.
    I most for sure will make sure to do not omit this website and provides it
    a glance regularly.

  10. Heya great blog! Does running a blog similar to this require a
    lot of work? I have very little understanding of computer programming however I had been hoping to start my own blog in the near future.
    Anyway, if you have any ideas or tips for new blog
    owners please share. I know this is off topic but I just had
    to ask. Cheers!

  11. Good day! This is kind of off topic but I need some advice from an established blog.

    Is it tough to set up your own blog? I’m not very techincal but I can figure things out pretty quick.
    I’m thinking about creating my own but I’m not sure where to begin. Do you
    have any points or suggestions? Thanks

Leave a Reply

Your email address will not be published. Required fields are marked *