Holi Restaurant and Bar Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Physical Filing of GST Registration Revocation Application Where Portal Does Not Accept It
Summary: The Telangana High Court granted liberty to a taxpayer whose GST registration had been cancelled for non-filing of returns to apply for revocation of cancellation. The Court permitted online filing within two weeks and directed that, if the GST portal did not accept the application for technical reasons, the taxpayer could 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.
Introduction
The Telangana High Court in M/s. Holi Restaurant and Bar vs Deputy State Tax Officer, Hydernagar-I & Others considered a writ petition seeking revocation of cancellation of GST registration.
The petitioner’s GST registration was cancelled through an order in FORM GST REG-19 dated 23.01.2024 on the ground of non-filing of returns for the prescribed periods.
Case Background
The petitioner, M/s. Holi Restaurant and Bar, approached the High Court after its GST registration was cancelled for non-filing of returns.
The petitioner stated that it had relied entirely upon its accountant for filing monthly returns and that it was unaware of the Show Cause Notice. It further submitted that the delay was not intentional.
