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.
