GST Registration Not To Be Cancelled If Returns Not Filed – Madras High Court

MadrasThe Hon’ble High Court of Madras vide its order dated 01.04.2022 in the matter of Tvl. GK Digital Printing Vs. The Assistant Commisioner, Tiruppur & Another in W.P.Nos.27365 & 27368 of 2021 and W. M. P. Nos. 28875, 28876 & 28880 of 2021, ordered for restoration of GST registration, subject to conditions therein, which was cancelled due to non-filing of returns.

The Petitioner filed the present writ petition under Article 226 praying to call for the records on the files of first respondent in Reference No. ZA331019054504S, dated 16.10.2019 and quash the same as being without jurisdiction and authority of law in Writ Petition No. – 27365 of 2021.  However, Writ Petition No. – 27368 of 2021 was filed with a prayer to call for the records on the files of the second respondent in Appeal No. 362/2021 dated 27.09.2021 and quash the same as being without jurisdiction and contrary to the principles of Natural Justice.


  • That both the Writ petitions were taken up hearing at the same time.
  • It is the case of the Petitioner that its registration was cancelled vide order dated 16.10.2019 by the respondents for non-filing of returns continuously for period of six months.
  • Further, by order dated 27.09.2021, the appeal (No. – 362/2021) filed by the Appellant under Section 107(1) of TNGST Act, 2017, against the order of cancellation of registration dated 16.10.2019, was dismissed by the respondents on the ground of limitation.
  • It appears that vide impugned order dated 16.10.2019, the petitioner’s registration was cancelled due to non-filing of reply to the Show cause notice dated 01.10.2019, which was issued proposing to cancel the registration of the petitioner for non-filing of returns for more than six months.
  • That the petitioner instead of filing an application for revocation of registration preferred an appeal (362/2021) against the said order dated 16.10.2019. The said appeal was dismissed by order dated 27.09.2021 on the ground of limitation, observing that ‘the Honourable Supreme Court in Suo-Motu writ petition (Civil) No.3 of 2020 dated:08.03.2021 (for extension of limitation) is not applicable to the case of the petitioner as the petitioner received the copy of the order on 16.10.2019 and had time till 15.01.2020 for filing the appeal, and even one month extended period if the sufficient cause is shown, which expired on 15.02.2020.  However, the Appellant filed the appeal before this forum only on 23.08.2021 by a further delay of one year, six months and 8 days. Therefore, the appellant is ineligible to take shelter under the above-mentioned Supreme Court’s order.

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