Garikipati Infra Vs Superintendent of Central Tax (Telangana High Court)
The Telangana High Court disposed of the writ petition by permitting the petitioner to submit a physical application for revocation of cancellation of its GST registration. The petitioner’s GST registration had been cancelled by Form GST REG-19 dated 10.09.2024 on the ground that the bank account details had not been updated despite intimations. The petitioner submitted that it had no ongoing works, had been filing Nil returns, its earlier consultant had left, the new consultant failed to inform it about the show cause notice and did not file Nil returns, and that the show cause notice was only uploaded on the GST portal and not communicated through any prescribed mode. The petitioner further stated that after learning of the cancellation, it updated the bank account details but was informed that the statutory time limit for revocation had expired. Taking note of the facts and circumstances, the High Court directed that if the petitioner submits a physical application for revocation before the competent authority within two weeks, 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.
