In a recent Judgement, the Tripura High Court (HC) directed to revoke Suspension of Registration since the GST department failed to furnish a cancellation order of registration.
New Tripura Electricals, the petitioner firm has been carrying on business as a dealer in the name and style ‘New Tripura Electricals’ registered under the State Goods and Services Tax Act and Rules as well as under the Central Goods and Services Tax Act and Rules. The petitioner firm has been running its business within the State of Tripura by purchasing goods, viz, electrical goods from outside the State and selling the same within the State of Tripura.
The petitioner used to deposit tax on sale proceeds with its return(s) regularly as per rules and regulations. Respondent no.3 issued a show cause notice on 11.08.2022 for non-furnishing of the returns for a period of six months. On receiving the said notice, the petitioner immediately filed its return on 12.08.2022 for the period of January to March2021-2022 and on 15.09.2022 from April to June 2022-23 along with interest as levied upon the petitioner.
The registration of the petitioner has been suspended by the respondent authority w.e.f.11.08.2022. The petitioner submitted an application on 25.11.2022 for revocation of the suspension of the registration of the firm which the respondent authority failed to do so.
It was evident that the petitioner submitted his return immediately on 12.08.2022 along with interest as levied upon the petitioner and prayed for reinstating the registration of the petitioner firm. There was no suspension order only the show cause notice was issued.
A Coram comprising of Justice Arindam Lodh observed that the respondent authority shall allow the petitioner to submit his return for the period the show cause notice dated 11.08.2022 was issued.
While allowing the petition, the Court directed the respondents to release the GST portal which they have blocked relating to the petitioner.
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