Case Details: Vamana Extrusions Pvt. Ltd. Versus Superintendent, Chennai (2025) 32 Centax 307 (Mad.)
Judiciary and Counsel Details
-
Krishnan Ramasamy, J.
- Shri G. Derrick Samfor the Petitioner.
- Shri S. Gurumoorthy, Sr. Standing Counsel for the Respondent.
Facts of the Case
The Petitioner, a registered person under the CGST Act and the Tamil Nadu GST Act, had been filing GST returns until internal issues arose within the company and capital goods were not delivered. Due to these genuine difficulties, the Petitioner failed to file returns, leading to the issuance of a show cause notice proposing cancellation of registration for continuous non-filing. An order cancelling the registration was subsequently passed. The Petitioner submitted that the failure to comply with filing obligations occurred due to bona fide circumstances. The matter was accordingly placed before the High Court of Madras.
High Court Held
The High Court held that the explanation provided by the Petitioner appeared to be genuine, and therefore, the impugned cancellation order was to be set aside. The registration was directed to be restored subject to the filing of pending returns, along with tax dues, applicable interest, and late fee.
