Priyanshu Jain Vs Superintendent (Telangana High Court)
Summary: The Telangana High Court, in Priyanshu Jain v. Superintendent, Range-Monda Market II, CGST & Another, permitted a taxpayer to submit an application for revocation of cancellation of GST registration even though the GST portal was not accepting the application because the prescribed filing period had expired. The Division Bench comprising Chief Justice Aparesh Kumar Singh and Justice Vakiti Ramakrishna Reddy directed the petitioner to approach the competent authority within two weeks of the order, attempt filing online and, if the portal did not accept the application for technical reasons, submit it physically. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter.
The petitioner held GST Registration No. 36BNHPJ6500K1ZY, which had been cancelled through Form GST REG-19 dated 18 November 2024 because returns had not been furnished for the prescribed periods. According to the petitioner’s submissions, there had been no taxable business activity during the relevant period, and he bona fide believed that returns were unnecessary in the absence of business or turnover. When he sought to file an application for revocation, the GST portal did not permit submission because the prescribed time limit had expired. He therefore approached the High Court seeking permission for manual filing and consideration of the application.
The learned Senior Standing Counsel representing the Central Board of Indirect Taxes and Customs submitted that the apparent reason for cancellation was non-filing of returns. Having considered the circumstances, the High Court granted the petitioner an opportunity to pursue the statutory remedy before the competent authority. The Court did not itself revoke the cancellation or direct automatic restoration of registration. It required the authority to receive and decide the application in accordance with law.
The order provides a procedural remedy where an online filing restriction prevents submission of a revocation application. It does not establish that a registered taxpayer is exempt from filing GST returns merely because there are no taxable transactions. The petition was disposed of without costs, and pending miscellaneous applications were closed.
FULL TEXT OF THE ORIGINAL JUDGMENT/ORDER OF TELANGANA HIGH COURT
Learned counsel Sri Srinarayan Toshniwal appears for the petitioner.
Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondent No.1.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36BNHPJ6500K1ZY was cancelled vide impugned order in Form GST REG-19 dated 18.11.2024 on the ground of failing to furnish returns for the prescribed periods. Thereafter, the petitioner has filed 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 on account of no taxable business activities during the relevant period coupled with the petitioner’s bona fide belief that filing of returns was not required in the absence of any business or turnover. Though the petitioner has sought to file an application for revocation of cancellation of GST registration, the GST portal did not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner prays that respondent No.1 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 GST registration of the petitioner was on account of non-filing of returns.
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.
