Ramesh Vs Deputy State Tax Officer (ST) (Telangana High Court)
Telangana High Court Permits Revocation Application for Time-Barred GST Registration Cancellation
The Telangana High Court has permitted a taxpayer whose GST registration was cancelled for non-filing of returns to approach the competent authority for revocation of cancellation, notwithstanding the expiry of the prescribed time limit. The Court also provided an alternative mechanism where the GST portal does not accept the application for technical reasons.
Background of the Case
The petitioner, Mr. Ramesh, was registered under GST bearing Registration No. 36DHMPR433SA1ZF.
His GST registration was cancelled through Form GST REG-19 dated 25.01.2024 on the ground of non-filing of returns for the prescribed periods.
By the time the petitioner approached the Court, the statutory period for filing an appeal against the cancellation order had expired. Consequently, the petitioner approached the Telangana High Court seeking relief for revocation of the cancellation of his GST registration.
Petitioner’s Submissions
The petitioner submitted that there were no outstanding GST dues payable by him.
It was further submitted that the returns had not been filed because the petitioner’s accountant had failed to file them and that there was no intentional delay on the petitioner’s part.
The petitioner had attempted to file an application for revocation of cancellation. However, the GST portal did not permit submission of the application as the prescribed time limit had already expired.
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