Assessee should not be left without remedy due to non-constitution of GST Tribunal

Last updated: 25 February 2023

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Quick Summary

The Telangana High Court has ruled that an assessee should not be left without a remedy simply because a GST Tribunal has not been established. In a case where a business's GST registration was cancelled for not filing returns for six months, the court set aside the cancellation. The matter has been sent back to the Revenue Department for a fresh decision, with the assessee given an opportunity to submit their returns and be heard.

Court :
Telangana High Court

Brief :
The Hon'ble Telangana High Court in M/s. Southern Enterprises v. Appellate Joint Commissioner ST [W.P. No. 2471 of 2023 dated January 31, 2023] has set aside the order cancelling GST Registration of the assessee due to non-filing of GST Returns for the continuous period of 6 months, on the ground that the GST Tribunal has not been constituted and the assessee should not be left without remedy. Remanded the matter back to the Revenue Department to decide the matter afresh in accordance with the law and to provide reasonable opportunity of hearing to the assessee. Further, permitted the assessee to submit the GST Returns as per the statute.

Citation :
W.P. No. 2471 of 2023 dated January 31, 2023

Daily Limit Reached