Sri Ram Enterprises Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Delayed Revocation Application for Cancelled GST Registration and Allows Physical Filing if Portal Does Not Accept Applicatio
SEO Title: GST Registration Revocation Allowed After Time-Barred Appeal: Telangana High Court
SEO Description: Telangana High Court permits GST registration revocation application despite expiry of statutory timeline and allows physical filing if portal fails.
The Telangana High Court granted relief to a taxpayer whose GST registration had been cancelled and whose statutory timelines for seeking revocation had expired. The Court permitted the petitioner to approach the competent authority for revocation of cancellation and directed that, if the GST portal did not accept the application for technical reasons, the petitioner could submit the application in physical form.
The Court further directed the competent authority to consider and decide the application in accordance with law within the prescribed period.
Introduction
The Telangana High Court in M/s. Sri Ram Enterprises vs Deputy State Tax Officer, Nagole Circle & Others considered a petition seeking relief against cancellation of GST registration.
The petitioner’s GST registration was cancelled through FORM GST REG-19 dated 22.12.2023. The cancellation order stated that the registration had been obtained by means of fraud, wilful misstatement or suppression of facts.
