Cancellation of GST Registration without proper explanation is not sustainable

Last updated: 18 January 2023
Quick Summary
The Madras High Court has ruled that cancelling a business's GST registration solely because returns were filed late is not a sustainable reason. In this case, the court found that the cancellation itself prevented the company from filing returns. The court emphasised that authorities must provide clear reasoning and consider all facts before cancelling registration, remanding the case for a fresh decision.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II [W.P. No. 32740 of 2022 with W.M.P. No. 32128 of 2022 dated December 6, 2022] held that revocation ofthe Goods and Service Tax ("GST") registration without any explanation and only reason that the returns were filed late is not sustainable for cancellation of the GST registration.

Citation :
W.P. No. 32740 of 2022 with W.M.P. No. 32128 of 2022 dated December 6, 2022

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Bimal Jain
Published in GST
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