JN Infra Projects Vs Superintendent of Central Tax (Telangana High Court)
Summary: The Telangana High Court disposed of a writ petition filed by JN Infra Projects challenging cancellation of its GST registration by order dated 05.12.2024 for failure to furnish returns for a continuous period of six months. The petitioner submitted that it had engaged an independent tax consultant for GST filings, compliance and portal monitoring, but the consultant had not informed it about the show cause notice or the cancellation order. The petitioner sought an opportunity to approach the competent authority for revocation of cancellation by explaining these circumstances and making payment of tax, etc. The Department submitted that if the petitioner made an application for revocation manually, the competent authority would consider it.
Without commenting on the merits of the parties’ case, the High Court granted liberty to the petitioner to approach the competent authority within one week for submission of an application for revocation of cancellation of GST registration online. If the application was not accepted online for technical reasons, the Court permitted it to be submitted in physical form. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter. The writ petition was accordingly disposed of without costs and pending miscellaneous applications were closed. The Court therefore did not itself restore the GST registration or decide the revocation application on merits, but enabled the petitioner to pursue revocation before the competent authority through an online or, where technically necessary, physical application.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. Cajanand Chakravarthy, learned counsel represents Mr. Upadhyay Raghavender, leamed counsel for the petitioner.
Mr. Dominic Femandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondent Nos. I and 2.
2. The petitioner has approached this Court against the cancellation of GST registration vide order dated 05.12.2024 for failing to furnish returns for continuous period of six months.
3. Learned counsel for the petitioner submits that the petitioner has engaged the services of an independent tax consultant for all the GST related filings, compliance and portal monitoring, but he never brought to the notice of the petitioner about issuance of show cause notice and the impugned order. Learned counsel for the petitioner further submits that if the petitioner is allowed to approach the competent authority for revocation of cancellation of GST registration, the petitioner would prefer an application seeking revocation by explaining all these facts and payment of tax etc., before the competent authority.
4. Learned counsel for the respondent Department submits that if the petitioner makes an application for revocation of cancellation of registration manually, the same will be considered by the competent authority.
5. Having regard to the aforesaid facts and circumstances, without commenting on the merits of the case of the parties, we deem it proper to grant liberty to the petitioner to approach the competent authority within a period of one week from today for submission of application for revocation of cancellation of GST registration online and if it is not accepted for any technical reasons, then, to submit it in physical form.
The competent authority would entertain the said application and take a decision thereon in accordance with law within a period of three weeks thereafter.
6. The writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
