Konderu Nagabushanam Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Fresh Application for Revocation of GST Registration Cancelled for Non-Filing of Returns
This is a Judgment concerning cancellation of the petitioner’s GST registration for non-filing of returns for a consecutive period of six months. The GST Registration Certificate was cancelled through Form GST REG-19 dated 09.01.2024. The petitioner subsequently sought revocation of the cancellation, but the application was rejected because the petitioner had not responded to the show cause notice within the stipulated time, and the subsequent appeal was dismissed as time barred. Before the Telangana High Court, the petitioner submitted that he was unaware of the show cause notice and cancellation order and became aware of the proceedings only after engaging a new accountant, as the earlier accountant handling statutory filings had closed his office. The petitioner therefore requested permission to submit an application for revocation manually. The State Tax Department submitted that the registration had been cancelled due to non-filing of returns for six consecutive months. The High Court, having regard to the facts and circumstances, granted the petitioner liberty to approach the competent authority within one week to submit an application for revocation online, or physically if online submission was not accepted for technical reasons. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter. The writ petition was disposed of without costs.
