Adithya Agencies Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court permits manual revocation of cancelled GST registration despite time-barred appeal
Introduction
In a relief-oriented ruling, the Telangana High Court addressed the practical difficulties faced by taxpayers in seeking revocation of GST registration after expiry of prescribed timelines. The Court allowed the petitioner to file a manual application for revocation, ensuring that procedural limitations of the GST portal do not defeat substantive rights.
Case Background
- The petitioner, M/s. Adithya Agencies, faced:
- Cancellation of GST registration via Form GST REG-19 dated 27.04.2024.
- Reason for cancellation:
- Non-filing of returns for a continuous period of six months.
- Subsequent developments:
- The petitioner filed an appeal, which was dismissed as time-barred.
- Attempted to file revocation application, but:
- The GST portal did not permit filing beyond limitation period.
- The petitioner approached the High Court seeking:
- Direction to allow manual filing of revocation application.
Key Legal Issue
Whether a taxpayer can be allowed to seek revocation of GST registration through manual filing, when the statutory time limit has expired and the portal does not permit online submission.
Arguments Presented
Petitioner
- Submitted that:
- There are no outstanding GST dues.
- Explained delay:
- Non-filing of returns occurred due to dependence on accountant.
- The petitioner was unaware of the show cause notice.
- Highlighted practical difficulty:
- GST portal blocks filing of revocation application after limitation period.
- Sought:
- Direction to allow manual submission of revocation application.
Respondent (Department)
- Submitted that:
- The cancellation was due to non-filing of returns for six months.
- Stated that:
- No instructions available regarding outstanding dues claim.
Court Observations
- The Court noted that:
- Cancellation was triggered by procedural non-compliance (return filing).
- It took into account:
- Practical difficulty arising from portal limitations.
- Recognized that:
- The petitioner should be given an opportunity to regularize compliance.
Final Judgment
- The writ petition was disposed of with directions.
- Directions issued:
1. The petitioner shall:
