Mohamad Jafar Vs Deputy Commissioner of State Tax (Telangana High Court)
The Telangana High Court heard a writ petition filed by Mohamad Jafar challenging the cancellation of his Goods and Services Tax (GST) registration through an order dated 05.02.2024, issued under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017. The cancellation was based on the petitioner’s failure to furnish GST returns for the prescribed periods.
The petitioner’s counsel submitted that the petitioner had paid all outstanding tax dues to the department, but the cancellation order was passed due to a communication gap and delay between the Chartered Accountant and the department. It was argued that the petitioner should be permitted to approach the competent authority under Rule 23(1) of the Central Goods and Services Tax Rules, 2017, to apply for revocation of the cancellation, explaining the circumstances and confirming payment of tax dues.
The learned Special Government Pleader for the respondents acknowledged the petitioner’s claim of tax payment and stated that, if the Court deemed appropriate, the petitioner could be allowed to apply for revocation of the cancellation, even if such an application was filed beyond the prescribed time. He referred to a similar decision by the Madras High Court in Venkatesan v. Commercial Tax Officer, Villupuram I (W.P. No.18694 of 2025), where the Court permitted a delayed application for revocation subject to conditions.
