Oleena Mahila Samajam Vs State Tax Officer
Date: January 16, 2024
Subject Matter
Registration Cancellation: When the statute requires filing of return within a particular time, the Court will not extend the limitation for filing the returns
Summary
The Kerala High Court upheld the decision to cancel the GST registration of Oleena Mahila Samajam, a voluntary organization, due to non-compliance with statutory requirements under the CGST/SGST Act, 2017, specifically related to the filing of returns. The petitioner failed to file returns for a continuous period of six months despite receiving a notice to do so. The court emphasized the importance of adhering to statutory provisions and dismissed the petitioner's plea for leniency, pointing out the availability of the appeal process and the significant delay in approaching the court.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. The present writ petition has been impugning Exhibit P-3 order whereby the petitioner’s registration under the provisions of CGST/SGST Act, 2017 has been cancelled as the petitioner despite notice did not file return of its income.
2. Before cancellation of the registration, a notice under Rule 22(1), Sub-rule (2A) of Rule 21A was issued to the petitioner asking the petitioner to furnish reply by 04.05.2022. The reason for issuing the notice was mentioned as under;
“Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months”.
Despite the service of the said notice, the petitioner did not file the return. In view thereof, the impugned order in Exhibit P-3 has been passed cancelling the registration.
4. The learned Counsel for the petitioner submits that the petitioner was handicapped as the petitioner’s accountant did not notice the notice issued to the petitioner. The petitioner is a voluntary organisation engaged in social works without any profit motives and, therefore, a lenient view may be taken and the petitioner may be extended some more time to file return.
5. This Court will not pass an order which is in violation of the statutory provisions. When the statute requires filing of return within a particular time, this Court will not extend the limitation for filing the returns. Admittedly, the petitioner did not file the return for a period of six months and, despite service of notice, failed to file the return. Therefore, the petitioner’s registration has been cancelled. There is a remedy of filing appeal against the order of cancellation of registration. However, the petitioner has not approached the appellate authority. The order was passed way back on 05.05.2022 and the petitioner has approached this Court in the present writ petition in the year 2024. This Court, therefore, cannot grant any indulgence to the petitioner against the impugned order in Exhibit P-3 dated 05.05.2022. Therefore, the present writ petition is hereby dismissed.