Section 62 of the CGST Act — Assessment of non-filers of returns. – The Petitioner, society was granted two PAN Nos. The Income Tax Department informed the petitioner about one activated PAN No. The Petitioner under GST was registered on the deactivated PAN No., thereafter, the petitioner applied for a fresh registration. After new registration, petitioner submitted application dated 29.9.2018 before the respondent for cancellation of previous registration No. The petitioner approached Court with the prayer (i) to quash orders issued by the respondent and (ii) to direct the respondents to grant validity for new registration from 01.07.2017. The petitioner submitted that he filed returns under new certificate. The respondent passed separate orders for the period from July 2017 to October 2019 under Section 62 of the Act on the ground that no returns were filed by the petitioner under the Act with reference to old registration. The respondent submitted that once the Income Tax Authority informed the petitioner with regard to use only new PAN No. Despite that, the petitioner migrated to the GST regime with old PAN. The contention of the petitioner that he had applied for fresh registration on ‘realizing the mistake immediately’ is not acceptable since on verification of the 2A details showed that the GSTIN was used to effect inward supplies during the period.
Held that:- The Hon’ble High Court observed that there cannot be any bonafide omission or mistake and dismissed as the writ is devoid of merits.—The Thadukkassery Service Co Operative Bank Ltd. Vs The State Tax Officer, The Superintendent, State of Kerala, Union of India, Goods And Services Tax Network [2020] 25 TAXLOK.COM 041 (Kerala)