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.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Learned counsel Sri G.N.G.Shankar appears for the petitioner.
Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondent No.l.
2. The Goods and Services Tax (GST) registration of the petitioner bearing No.36AATFG4296R1Z7 was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 10.09.2024 on the ground that the petitioner has not updated the bank account even after intimations. Now, it is time-barred to prefer an appeal by the petitioner against the order of cancellation of GST registration. Therefore, the petitioner has filed the instant writ petition for revocation of cancellation of GST Registration Certificate.
3. Learned counsel for the petitioner submits that at the relevant time, the petitioner had no ongoing works and was filing Nil returns. The earlier consultant who was handling the GST of the petitioner had left the firm and the newly engaeed consultant failed to inform the petitioner about the issuance of the show cause notice and also failed to file Nil returns under the mistaken belief that no returns were required in the absence of business. It is further submitted that the show cause notice was merely uploaded on the GST portal and was not communicated through any prescribed mode and therefore, the petitioner had no knowledge of the notice and could not submit reply. Therefore, the impugned order for cancellation of registration was passed on the ground that no reply was filed to the show cause notice. Upon coming to know of the cancellation order, the petitioner immediately updated the bank account details on the GST portal and approached the department. However. respondent No.1 informed the petitioner that the statutory time limit for revocation had expired. Therefore, the petitioner prays that respondent No.1 may be directed to entertain the petitioner’s application manually and take a decision thereupon in accordance with law.
4. Learned Senior Standing Counsel appearing for respondent No.I submits that the apparent reason for cancellation of GST registration of the petitioner was that the petitioner had not updated the bank account details even after intimations.
5. Having regard to the aforesaid facts and circumstances, 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 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.
6. The instant writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
