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.

Case TitleNew Tripura Electricals Vs The State of Tripura & Ors.
CitationWP(C) 102 OF 2023
Date14.02.2023
Counsel For AppellantMr. B.N.Majumder, Mr. R. Saha
Counsel For RespondentMr D. Bhattacharya, G.A. Mr K. De
Tripura HCRead Order
Arpit Kulshrestha

Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous.

Recent Posts

No GST Returns Will Be Accepted If Filed More Than 3 Years Past Their Due Date

An advisory has been released by the Goods and Services Tax Network (GSTN) which notifies…

6 hours ago

Delhi HC: Two Judgment Orders Against One SCN Cannot Be Accepted for the Same Period

It was cited by the Delhi HC that the two adjudication orders against one SCN…

8 hours ago

CBDT Allows Electronic Filing of Forms 3CEDA and 3C-O Via Notification No. 5/2024

The Central Board of Direct Taxes (CBDT) in an update for the taxpayers via the…

9 hours ago

October 2024 Records the 2nd Highest GST Collection, Driven by Domestic Sales

In October, Gross GST collection surged to 9% to Rs 1.87 lakh crore, the second…

11 hours ago

UP AAR: GST Will Be Levied on the Installation of Electricity Distribution Systems by DISCOMs

Goods and Services Tax (GST) is to get paid on the procurement of materials and…

2 days ago

Bombay HC Quashes Rejection Order for Voluntary GST Cancellation Due to Lack of Stated Reasons

The Bombay High Court carried that as the revocation orders for the registration cancellation on…

3 days ago