Maha Lakshmi Industries Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Manual Revocation of GST Registration Despite Delay in Approaching Court
The content is a Legal Case/Judgment/Tribunal Order. The Telangana High Court disposed of a writ petition challenging a show cause notice dated 30.06.2024 and the GST registration cancellation order in Form GST REG-19 dated 14.08.2024, issued for non-filing of returns. The petitioner contended that the show cause notice was vague, lacked specific details of the tax periods for which returns were allegedly not filed, the cancellation order lacked reasons, and the delay in approaching the Court resulted from reliance on its tax professional. The State submitted that the registration had been cancelled for non-filing of returns and that, although the GST portal did not permit filing a revocation application beyond the prescribed time limit, the petitioner could submit a manual application before the Deputy State Tax Officer, which would be considered in accordance with law. Taking note of these submissions and the reason for cancellation, the High Court directed that if the petitioner submits a physical application for revocation within two weeks, the competent authority shall entertain it and decide it in accordance with law within three weeks thereafter. The writ petition was disposed of without any order as to costs.
