Gujarat High Court Restores GST Registration Noting Payment Of Outstanding Tax, Interest, Late Fee In Electronic Cash Ledger
The Gujarat High Court has restored GST registration subject to compliance with filing of pending returns and payment of outstanding tax with interest, late fee and penalty. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi permitted filing of GST returns for past period after noting copy of GST Returns for the period from April 2022 to December...
The Gujarat High Court has restored GST registration subject to compliance with filing of pending returns and payment of outstanding tax with interest, late fee and penalty.
A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi permitted filing of GST returns for past period after noting copy of GST Returns for the period from April 2022 to December 2024, self-ascertained tax liability discharged through Electronic Cash Ledger.
Petitioner sought for quashing of cancellation of GST registration order and restoration of the registration. Petitioner submitted that it deposited an amount of Rs. 16,12,100 through challan in the Electronic Cash Ledger maintained on the GSTN Portal. It was highlighted that this outstanding tax amount paid included tax dues of Rs. 12,68,420/-, interest of Rs. 2,79,680/- and late fees of Rs. 64,000/- towards self-assessment tax for the period from April 2022 to December 2024.
While setting compliance conditions for revoking the order of cancellation of registration, the Gujarat High Court took note of the fact that there were no other contentions raised against the Petitioner.
Accordingly, the Gujarat High Court opined that since tax dues, interest, and late fees have already been deposited, Petitioner should be permitted to file returns.
Case Name: Durga Gopal Shinde Sole Proprietorship vs. State of Gujarat & Ors.
For Petitioner: Advocates N C Shukla, Vijay H Patel
For Respondent: Assistant Government Pleader Nimisha Parekh