Tripura HC: No GSTIN Cancellation Order Issued by Dept, Suspension Revoked

Due to the GST department’s failure to provide a cancellation order of registration, the Tripura High Court (HC) recently ordered that the suspension of registration be removed.

The petitioner company, New Tripura Electricals, has been conducting business as a dealer under the name and style “New Tripura Electricals” registered under both the State and CGST Acts and Regulations. The petitioner company has been conducting business in the State of Tripura by acquiring commodities, specifically electrical products, from outside the State and reselling them there.

The petitioner used to routinely submit tax on sale earnings with its return(s) in accordance with the law. On 11.08.2022, Respondent No. 3 issued a show-cause notice for failing to provide the returns for a period of 6 months. Upon receipt of the aforementioned notice, the petitioner promptly submitted its return on 12.08.2022 for the period of January to March 2021-2022 and on 15.09.2022 for the period of April to June 2022-23, together with interest as imposed against the petitioner.

Important: Step-by-Step Guide: Cancellation of GST Registration Online on GST Portal

The respondent body has, as of 11.08.2022, suspended the petitioner’s registration. On November 25, 2022, the petitioner made an application for the respondent authorities to reverse the suspension of the firm’s registration.

It was clear that the petitioner quickly filed his return on August 12, 2022, together with any interest charged against him, and he appealed for the reinstatement of the petitioner firm’s registration. There was merely a show-cause notice issued; there was no suspension order.

The respondent authority must let the petitioner file his return within the time period covered by the show cause notice, which was issued on August 11, 2022, according to a Coram made up of Judge Arindam Lodh.

During permitting the petition, to the respondents the court rendered to discharge the GST portal that they would have restricted concerning the applicant.