In the instant case, the claim of refund is rejected on a new ground, which was not forming the part of the show cause notice. Accordingly, the application for refund made by the appellant has to be reconsidered in accordance with law after affording an opportunity of hearing to the appellant. The writ petition is allowed and the order of rejection of the refund application dated 25th July, 2022 is set aside and the matter stands remanded back to the authority for fresh consideration.

The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. Thus, a taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. The petition is allowed.

Mr. Abhishek Vikas, AOR Mr. Shekhar Singh, Adv. Mr. Saket Singh, Adv. for the Petitioner.

Petitioner has filed the present petition impugning an order whereby the petitioner’s GST registration was cancelled with retrospective effect. In the present case, the petitioner had indicated that she closed the business w.e.f 01.04.2020. Thus, not filing returns, thereafter, cannot be a ground to cancel the registration in respect of the period while petitioner was carrying on the business in compliance with the provisions of the law. The impugned order cancelling the petitioner’s GST registration is also liable to be set aside as it is bereft of any reason. This court consider it apposite to allow the present petition and direct that the cancellation of the petitioner’s GST registration shall take effect from 29.05.2020, being the date of the application filed by the petitioner seeking cancellation of the GST registration.

Respondent has cancelled the GST Registration of the petitioner on the ground that the petitioner has not paid tax due. Considering the submissions by the petitioner, on the basis of instructions, that the petitioner had filed returns, and paid the tax as well as interest, the respondent is directed to take steps for renewing the GST registration of the petitioner within a period of ten days from the date of communication of this order

Mr. Rakesh Kumar & Mr. Subhash Chandra Gupta, Advocates for the Petitioner.

The petitioner challenges an order dated 11.10.2023 by which he was called upon to pay a sum of Rs. 2,58,597/- towards amount due and payable as per the return filed by him in GSTR 1.

The order-in-original and order in appeal are set aside. The matter is remitted to the adjudicating authority to re-adjudicate the application by taking into account the relevant documents available with the petitioner in support of the application for refund, preferably within a period of eight weeks and accordingly, this writ petition stands disposed.

These petitions have been filed by the petitioner aggrieved of non-payment of the interest on refund and the Appellate Authority not adjudicating the issue on the said aspect, raised by the petitioner. The respondents are directed to make payment of amount of interest to the petitioner in terms of the provision of Section 56 of the Act of 2017, calculating the period of 60 days from the date of completing the application.

Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.

Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu.

Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023