05.03.2022- GST Demand Allowed To Be Paid In Installment Considering Precarious Financial Condition, GST Cancellation Conditionally Revoked: Guwahati HC

The Hon’ble High Court of Gujarat vide its order dated 15 February 2022 in the matter of Veteran Security Vs the Union of India & Ors.  in WP (C )/924/2022 allowed the asseessee to pay the amount of tax in 48 monthly installments in order to revive its GST registration.

The Petitioner preferred the Writ Petition against the order of cancellation of registration dated 19.01.2021 and the order dated 18.05.2021 rejecting the application for revocation of cancellation of registration.

Facts:

  • The petitioner is duly registered under the GST Act and providing the security services, as per the law is required to file monthly returns under GST in Form GSTR-1.
  • Because of loss in business, the petitioner could not make the payment of GST for the period March, 2018 to November, 2020 and is at default amounting to Rs. 2,58,30,801/- along with interest under section 50 and penalty under Section 125.
  • Consequently, for non-payment of tax, the GST registration of the petitioner was cancelled and also the application for revocation of cancellation was rejected vide orders dated 19.01.2021 and 18.05.2021 respectively. Thus, the present Writ. To read more subscribe today: www.taxo.online

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