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POWERNET INDIA PRIVATE LIMITED vs. UNION OF INDIA
(Kerala High Court)

Hon'ble Judges:

A.M.BADAR
Pet. Counsel
Latheesh Sebastian
Res. Counsel
Sreelal.n. Warrier
P.vijaya Kumar

Petitioner / Applicant

POWERNET INDIA PRIVATE LIMITED
Respondent UNION OF INDIA
Court Kerala High Court
State

Kerala

Date Aug 25, 2021
Order No.

WP(C) NO. 17123 OF 2021

Citation

2021(8) TAXREPLY 4640
Original Order
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ORDER

Heard the learned counsel appearing for the petitioner. According to the learned counsel for the petitioner, the registration of the petitioner under the CGST Act was cancelled on account of non-filing of the return for a continuous period of six months. The petitioner filed application for revocation of cancellation, but because of defect in the software maintained by the respondents, the respondents did not revoke the cancellation of registration of the petitioner. It is further urged that the respondents have decided to grant benefit of amnesty scheme to the tax payers under the CGST Act enabling them to furnish the returns up to 31.08.2021 by waiving fees and other penalties under the CGST Act. But because of cancellation of registration, the petitioner is not in a position to obtain benefit of that scheme. 2. I have considered the submissions advanced by the learned counsel for the petitioner. The registration of the petitioner came to be cancelled after issuing show-cause ....

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