Ansari Tours and Travels Vs State of Telangana & Others (Telangana High Court)
Telangana High Court Permits Taxpayer to Seek Revocation of GST Registration Cancellation Despite Portal Time Limit
Summary: The Telangana High Court permitted M/s. Ansari Tours and Travels to approach the competent authority for revocation of cancellation of its GST registration even though the GST portal was not permitting the application because the prescribed filing period had expired. The registration, bearing GSTIN 36AARFA3594Q3ZG, had been cancelled through FORM GST REG-19 dated 18.12.2024 because the taxpayer had neither filed returns nor replied to the notice. The petitioner attributed the non-filing of returns to the ill-health of its partner and submitted that the default was not intentional. The Division Bench granted the petitioner two weeks from the date of its order to submit the revocation application online. Significantly, if the application was not accepted online for technical reasons, the Court permitted it to be submitted in physical form. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter. The High Court did not itself restore the GST registration or decide whether the petitioner’s explanation justified revocation; that determination was left to the competent statutory authority.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Learned counsel Ms. Ayesha Siddiqa Syed appears for the petitioner.
Sri D.Raghavendar Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondents No.2 to 5.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36AARFA3594Q3ZG was cancelled vide impugned order passed in Form GST REG-19 dated 18.12.2024 on the ground that the taxpayer had neither filed the returns nor replied to the notice. The petitioner has preferred the instant writ petition for revocation of cancellation of GST registration.
3. Learned counsel for the petitioner submits that non-filing of returns by the petitioner was only because of ill-health of its partner during the relevant period and it was not intentional. Learned counsel for the petitioner submits that though the petitioner has sought to file an application for revocation of cancellation of GST Registration, the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner prays that the respondents may be directed to entertain the petitioner’s application manually and take a decision thereupon in accordance with law.
4. Learned Senior Standing Counsel for CBIC submits that the apparent reason for cancellation of petitioner’s GST registration was that the taxpayer had neither filed the returns nor replied to the notice.
5. Having regard to the aforesaid facts and circumstances, we are inclined to allow liberty to the petitioner to approach the competent authority within a period of two weeks 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 instant writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
