FZ Cold Technologies Private Limited Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Allows Manual Revocation Application for Cancelled GST Registration M/s. FZ Cold Technologies Private Limited v. Superintendent of Central Tax & Another
Introduction
The Telangana High Court in M/s. FZ Cold Technologies Private Limited v. Superintendent of Central Tax once again granted relief to a taxpayer whose GST registration had been cancelled for non-filing of returns, but who was unable to seek revocation because the GST portal no longer permitted filing of the application due to limitation restrictions.
The judgment continues the growing judicial trend where High Courts are permitting taxpayers to submit manual revocation applications despite expiry of statutory timelines under the GST portal system.
Background of the Case
The petitioner, FZ Cold Technologies Private Limited, challenged the cancellation of its GST registration.
The GST Registration Certificate bearing No.36AADCF1764E1ZU had been cancelled through:
- Form GST REG-19 dated 22.02.2024
The cancellation was made on the ground that:
- the petitioner failed to file GST returns for a consecutive period of six months.
By the time the petitioner approached the Court:
- the statutory appeal period had already expired,
- and the GST portal no longer allowed filing of revocation applications.
Petitioner’s Case
