RRR Builders Vs Superintendent of Central Tax & Others (Telangana High Court)
Telangana High Court Permits Fresh Revocation Application for GST Registration Cancelled for Non-Filing of Returns
Summary: Telangana High Court granted M/s. RRR Builders liberty to approach the competent authority for revocation of cancellation of GST registration after its registration had been cancelled through FORM GST REG-19 dated 17.01.2025 for non-filing of returns for a consecutive period of six months. The petitioner submitted that, if permitted, it would file a revocation application explaining all relevant facts and payment of tax before the competent authority. The Department stated that a manually filed revocation application could be considered. Without commenting on the merits, the Division Bench granted the petitioner two weeks to submit the revocation application online. Significantly, if the online application was not accepted due to technical reasons, the Court expressly permitted the petitioner to submit it in physical form. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter. Thus, the Court provided the taxpayer an opportunity to seek restoration of its GST registration while leaving the merits of the revocation request to the competent authority.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. Puppala Bharath Nandan, learned counsel appears for the petitioner through video conferencing.
Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos. 1 and 2.
2. The GST registration of the petitioner was cancelled vide impugned order passed in Form GST REG-19 dated 17.01.2025 for non-filing of returns for a consecutive period of six months. The Writ Petition has been filed for revocation of the cancellation of GST registration of the petitioner.
3. Learned counsel for the petitioner submits that if the petitioner is allowed to approach the competent authority for revocation of cancellation of GST registration, the petitioner would prefer an application seeking revocation by explaining all the facts and payment of tax etc., before the competent authority.
4. Learned counsel for the respondent Department 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 two weeks from today for submission of application for revocation of cancellation of GST registration online and if it is not accepted for any technical reasons, then, to submit it in physical form. The competent authority would entertain the said application and take a decision thereon in accordance with law within a period of three weeks thereafter.
6. The Writ Petition is, accordingly, disposed of. However, there shall be no order as to costs.
Miscellaneous petitions, pending if any, stand closed.
