Guglotu Valu Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Manual Filing of GST Registration Revocation Application Beyond Portal Time Limit
The Telangana High Court disposed of a writ petition concerning cancellation of the petitioner’s GST registration in Form GST REG-19 dated 17.01.2024 for non-filing of returns for the prescribed periods. The petitioner submitted that the returns could not be filed due to financial difficulties and undertook to discharge the applicable tax, interest, late fee and other statutory dues. It further stated that although it intended to seek revocation of the cancellation, the GST portal did not permit submission of the application as the prescribed time limit had expired, and requested permission for manual filing. The State submitted that the cancellation was only on account of non-filing of returns and that the competent authority could entertain a manually filed application since the portal did not allow filing beyond the prescribed time limit. Taking note of these facts, the High Court directed that if the petitioner submits a physical application for revocation before the competent authority within one week, the authority shall entertain it and decide the application in accordance with law within three weeks thereafter. The writ petition was disposed of without any order as to costs.
