Revocation against Cancellation of Registration only condition is to file all returns



 ๐Ÿ‡ฎ๐Ÿ‡ณ GST MITRA Litigation Updates

๐Ÿ“š Revocation against Cancellation of Registration only condition is to file all returns

 ⚖️ RAMAKRISHNAN MAHALINGAM VERSUS STATE TAX OFFICER..: Madras HC

1️⃣ SCN issued for Cancellation of registration-Two Application Filed for Revocation against cancellation - First Rejected due to non-compliance of notice - Second Rejected referring to outstanding interest on belated payment of tax dues and for allegedly wrongful claim of ITC.

2️⃣ Appeal filed to First Appellate Authority - Deficiency Memo Issued against - Challenged in Writ Petition Filed.

3️⃣ Contention of Respondent is Registration will not be revived since the petitioner has incorrectly availed of ITC would be putting the cart before the horse. In fact, the Petitioner has filed all are returns and annual returns.

4️⃣ Thus the only conditions that are to be satisfied by the petitioner for grant of revocation of registration is to furnish all returns due. Hence, WP is allowed.


CA. Praveen Sharma, Delhi

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