Case Law Details
P. Shiva Kumar Electricals Vs State of Telangana (Telangana High Court)
The Telangana High Court disposed of a writ petition seeking revocation of cancellation of the petitioner’s GST registration certificate. The petitioner’s GST registration had been cancelled through an order in Form GST REG-19 dated 03.08.2024 on the ground of non-filing of returns for a consecutive period of six months.
The petitioner thereafter preferred an appeal against the cancellation order. However, the appeal was time-barred and was dismissed on the ground of delay. Following dismissal of the appeal, the petitioner approached the High Court by filing the writ petition for revocation of the cancelled GST registration.
Before the High Court, the learned Special Government Pleader for State Tax submitted that the apparent reason for cancellation of the GST registration certificate was the petitioner’s failure to file returns for a consecutive period of six months. It was further submitted that the petitioner was at liberty to file an application seeking revocation of cancellation of the GST registration.
Considering the facts and circumstances, and specifically noting that the GST registration had been cancelled due to non-filing of returns for six consecutive months, the High Court granted the petitioner an opportunity to approach the competent authority.
The Court directed that if the petitioner approached the competent authority within two weeks for submission of an application for revocation of cancellation of the GST registration certificate in physical form, the competent authority should entertain the application. The authority was further directed to take a decision on the application in accordance with law within three weeks thereafter.
Accordingly, the writ petition was disposed of without any order as to costs. All pending miscellaneous applications, if any, were also closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Sri M.V.L. Srinivas, learned counsel represents Sri M.V.S. Sai Kumar, learned counsel for the petitioner.
Sri K. Sai Akarsh, learned Assistant Government Pleader appears for Sri Swaroop Oorilla, learned Special Government Pleader appears for State Tax.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36ABDFM2586P1ZM was cancelled vide impugned order passed in Form GST REG-19 dated 03.08.2024 for non-filing of returns for a consecutive period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of registration certificate which has been dismissed on the ground of delay. Thereafter, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST registration certificate.
3. Learned Special Government Pleader for State Tax submits that the apparent reason for cancellation of GST registration certificate was on account of non-filing of returns for the consecutive period of six months. However, the petitioner is at liberty to file an application for revocation of cancellation of GST registration
4. Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration certificate of the petitioner was cancelled on account of non-filing of returns for the consecutive period of six months, if the petitioner approaches the competent authority within a period of two weeks from today for submission of application for revocation of cancellation of GST registration certificate, in physical form, the competent authority would entertain it and take a decision thereupon in accordance with law within a period of three weeks thereafter.
5. The Writ Petition is accordingly disposed of. However, there shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
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