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.
