K.Sekar v. the Assistant Commissioner (Circle)
Case brief
What is this about?
GST registration cancellation revoked; Form GST REG-19 order dated 18.11.2021; non-filing of GST returns for 6 months due to covid-19 pandemic held genuine; conditional restoration of GSTIN 33BNGPS6265P1Z8; Rs.5,000/- costs to Principal Government Naturopathy Medical College and Hospital; GST Network portal changes to permit belated filing; pending returns with tax, interest and late fee within 4 weeks; Input Tax Credit (ITC) restrictions until departmental scrutiny and approval; automatic lapse of benefit on non-compliance; Article 226 certiorarified mandamus; Madras High Court; Krishnan Ramasamy J.; no costs; connected miscellaneous petition closed.
What did the court decide?
Revocation of the cancellation of the petitioner's GST registration, subject to conditions: (i) payment of Rs.5,000/- to The Principal Government Naturopathy Medical College and Hospital (Account No.7883022723, IFSC Code: IDIB000M157) within two weeks; (ii) upon proof of payment, the respondent to instruct GST Network, New Delhi to alter the GST web portal architecture to permit filing of returns and payment of tax/penalty/fine within four weeks; (iii) petitioner to file all pending returns with tax dues, interest and belated-filing fee within four weeks of restoration; (iv)-(vii) tax/interest/fine/fee not to be paid or adjusted from unutilised or unclaimed Input Tax Credit, and any unutilised ITC to remain blocked until scrutinised and approved by an appropriate officer, approved ITC alone being usable for future tax liability; (viii) benefit ceases automatically on non-compliance. No costs; connected Miscellaneous Petition closed.