G.M.H. Traders Vs Deputy State Tax officer (Telangana High Court)
Telangana High Court Permits Manual Filing of Revocation Application for GST Registration Cancelled Due to Non-Filing of Returns
Summary: The Telangana High Court considered a challenge to cancellation of the petitioner’s GST registration vide order dated 07.08.2024 for failure to furnish returns for a continuous period of six months. The petitioner submitted that severe financial hardship and prolonged ill-health prevented filing of monthly returns for a short period, while the Chartered Accountant entrusted with filing the returns failed to file them in time, resulting in the petitioner being unaware of the show cause notice and cancellation order. The petitioner expressed willingness to approach the competent authority for revocation of cancellation of GST registration and to explain the circumstances and make payment of tax etc. before the competent authority. The learned Assistant Government Pleader for State Tax submitted that a manually filed application for revocation could be considered. Without commenting on the merits, the Court granted liberty to the petitioner to approach the competent authority within one week for submission of the revocation application online and, if it was not accepted for technical reasons, in physical form. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter. The writ petition was accordingly disposed of without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT.
Mr. V. Ganesh Bhujanga Rao, learned counsel for the petitioner.
Mr. K. Sai Akarsh, learned Assistant Government Pleader for State Tax, appears for respondent Nos.1 and 2.
2. The petitioner has approached this Court against the cancellation of its GST registration vide order dated 07.08.2024 for failing to furnish returns for continuous period of six months.
3. Learned counsel for the petitioner submits that due to severe financial hardship and prolonged ill-health, the petitioner could not file monthly returns for a short period. However, filing of returns was assigned to its Chartered Accountant, who failed to file the returns in time. As such, the petitioner did not know about issuance of show cause notice and the impugned order. Learned counsel for the petitioner further submits that if the petitioner is allowed to approach the competent authority for revocation of its cancellation of GST registration, it would prefer to seek revocation by explaining all these facts and payment of tax etc., before the competent authority.
4. Learned Assistant Government Pleader for State Tax submits that if the petitioner makes an application for revocation of cancellation of registration manually, the same will be considered by the competent authority.
5. Having regard to the aforesaid facts and circumstances, without commenting on the merits of the case of the parties, we deem it proper to grant liberty to the petitioner to approach the competent authority within a period of one week from today for submission of application for revocation of cancellation of GST registration online and if it is not being accepted for any technical reasons, then to submit it in physical form. The competent authority would entertain it and take a decision thereon in accordance with law within a period of three weeks thereafter.
6. The writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
