Sri Surya Enterprises Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court allows taxpayer to file physical application for revocation of GST registration cancelled due to non-filing of returns
The Telangana High Court disposed of the writ petition by permitting the petitioner to submit a physical application for revocation of cancellation of GST registration within one week. The petitioner’s GST registration had been cancelled by order in Form GST REG-19 dated 23.08.2024 for non-filing of returns for a consecutive period of six months. A time-barred appeal against the cancellation was rejected on the ground of delay. The petitioner submitted that business losses after the Covid-19 pandemic and the consultant’s failure to file NIL returns resulted in the default, and that the GST portal did not permit filing an application for revocation beyond the prescribed time limit. Taking note that the registration had been cancelled for non-filing of returns for six consecutive months, the High Court directed that, if the petitioner submits a physical application for revocation within one week, the competent 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, and pending miscellaneous applications, if any, were directed to stand closed.
