KSR Infrastructure Projects Vs State of Telangana & Others (Telangana High Court)
Telangana High Court Allows Taxpayer to Approach Authority for Revocation of GST Registration Cancellation Due to Financial Hardship
Summary: The Telangana High Court permitted KSR Infrastructure Projects to approach the competent authority for revocation of cancellation of its GST registration, which had been cancelled through FORM GST REG-19 dated 27.12.2023 for non-filing of returns for the prescribed periods. The petitioner, appearing in person, attributed the non-filing to severe financial hardship and active sub judice legal proceedings against the State and banking institutions. It submitted that, if given an opportunity, it would approach the competent authority and explain those circumstances as well as matters relating to payment of tax. The High Court did not adjudicate whether financial hardship constituted sufficient ground for revocation and did not itself restore the GST registration. Instead, it granted the petitioner two weeks to submit the revocation application online. If the application was not accepted online for technical reasons, the petitioner was expressly permitted 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 order provides a procedural opportunity to pursue statutory revocation while leaving the merits of restoration to the competent authority.
