Neem Tree Hospitality Services Private Limited Vs State of Telangana (Telangana High Court)
In another taxpayer-friendly GST ruling, the Telangana High Court granted relief to a taxpayer whose GST registration had been cancelled for non-filing of returns for six consecutive months.
The Court recognized that the petitioner had already faced rejection of revocation proceedings and dismissal of appeal on limitation grounds. However, considering the nature of the default and practical difficulties faced by the taxpayer, the Court permitted filing of a fresh revocation application in physical form.
The ruling further strengthens the Telangana High Court’s growing jurisprudence that procedural limitations and portal restrictions should not permanently deprive genuine taxpayers of the opportunity to restore GST registration.
Case Background
Petitioner
M/s. Neem Tree Hospitality Services Private Limited
Respondents
- State of Telangana
- Revenue (Commercial Taxes) Department
- Other GST authorities
Facts of the Case
The petitioner’s GST registration bearing:
- GSTIN: 36AAICN5495P1ZI
was cancelled through:
- Form GST REG-19 dated 13.09.2024
Reason for Cancellation
- Non-filing of GST returns for six consecutive months.
Subsequent Proceedings
The petitioner:
- Filed an application for revocation of cancellation,
- However, the same was rejected by the department,
- Thereafter filed an appeal,
- But the appeal was dismissed as time-barred.
The petitioner then approached the Telangana High Court seeking relief.
