Reviving GST registrations of assesses affected by the Covid-19 pandemic aligns with the intention of GST enactments and does not harm revenue interests.

JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order of the second respondent in Reference No.ZA330121093465T, dated 25.01.2021 and quash the same and consequently direct the respondents to revoke the cancellation of our GSTN.33AWLPP9811F1ZC.)

1. The petitioner, who is a Proprietor served with a notice for cancellation of Registration, dated 04.01.2021. The petitioner submits that due to the Covid-19 Pandemic and nation wide lock down, the petitioner's business was shut down. Further, the petitioner used to engage private accountant for the purpose of filing returns and he alone had the access to the GST portal for filing returns. Since there was no business, the petitioner had not contacted the accountant and inadvertently failed to file the monthly returns. When the petitioner came to know though show cause notice, dated 04.01.2021 issued by the second respondent in online to show cause as to why the petitioner's registration shall not be cancelled under Section 29 (2) (C) of the CGST Act for the reason returns not filed for a continuous period of six months.

2. He further submits that only during the Month of first week of May 2022, when the private accountant accessed the GSTN, the petitioner came to know that the registration was cancelled by the second respondent vide the impugned order of cancellation of registration, dated 25.01.2021. Subsequently, the petitioner filed the pending returns for the Month up to August 2022 and since there was no business, the petitioner filed nil returns. The petitioner attempted to file a representation to revoke the cancellation of registration. The same was not accepted since the request for revocation is not filed within the statutory limitation of 90 (30+60) days.

3. He further submitted that the Principal Secretary/Commissioner of Commercial Taxes vide proceedings, dated 07.04.2022 citing the order of the Hon'ble Apex Court directed all the higher officials of the department to direct the proper officers to exclude the period from 15.03.2020 to 28.02.2022 for the purpose of computing the limitation. Further, in support of his contention, he submitted that on similar circumstances in several cases, this Court condoned the delay. He relied on the decision of this Court in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc.. batch), dated 31.01.2022, wherein, this Court condoned the delay.

4. The learned Special Government Pleader for the respondents submits that the petitioner has an appeal remedy before the Appellate authority and the petitioner failed to file an appeal but directly approached this Court. Hence, he prayed for dismissal of the writ petition.

5. Considering the submission and perusal of the materials, it is seen that the petitioner during the Covid-19 pandemic period had not filed his returns and thereafter, he had not conducted any business so that he filed only nil returns. Further this case is quite similar to the cases of the petitioners in Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc.. batch), dated 31.01.2022. There some of the petitioner had filed an appeal beyond the period of limitation either for filing application for revocation of cancellation, while some of them had directly filed a writ petition against the order cancelling the registration. While some of them filed appeal beyond the statutory period of limitation, there was further delay in filing the writ petition. However, considering the over all facts and circumstances of the case, it was held that no useful purpose will be served by keeping those petitioners out of the Goods and Services Tax regime, as such assesses would still continue to do business and supply goods/services. By not bringing them back to the