Bhumaiah Electricals and Civil Works Vs Deputy State Tax Office (Telangana High Court)
Summary: The Telangana High Court disposed of the writ petition filed by Bhumaiah Electricals and Civil Works by granting an opportunity to apply for revocation of cancellation of GST registration. The petitioner’s registration, bearing GSTIN 36ERRPB7949M1ZU, had been cancelled through Form GST REG-19 dated 22 March 2025 for non-filing of returns for six consecutive months. Its appeal against the cancellation was dismissed as time-barred.
The petitioner submitted that heavy business losses following the Covid-19 pandemic prevented continuation of its business and that its accountant failed to file returns after October 2023. According to the petitioner, the proprietor had relied entirely on the accountant for monthly return filing, was unaware of the show cause notice, and had not intentionally delayed compliance. Since the GST portal prevented submission of a revocation application beyond the prescribed time limit, the petitioner sought permission for manual filing.
The State confirmed that six months’ non-filing was the apparent reason for cancellation. Having regard to these circumstances, the Court granted liberty to approach the competent authority within two weeks from the date of the order and submit the application online, or in physical form if technical reasons prevented online acceptance. The authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter. The relief was an opportunity to seek revocation; the Court did not itself restore the registration. The petition was disposed of without costs, and pending miscellaneous applications were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for the respondents.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36ERRPB7949M1ZU was cancelled vide impugned order in Form GST REG-19 dated 22.03.2025 for non-tiling of returns for a consecutive period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of GST registration. which has been dismissed on the ground of delay. Thereafter, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST registration.
3. Learned counsel for the petitioner submits that aftermath Covid-19 pandemic, petitioner suffered heavy losses in the business and could not continue its business and its accountant failed to file returns after October, 2023. It is submitted that non-filing of returns was for the reason that the proprietor of the petitioner has completely relied upon the Accountant for filing of the monthly returns and he was also unaware of the show cause notice and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration, the GST portal did not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner prays that respondent No.1 may be directed to entertain the petitioner’s application manually and take a decision thereupon in accordance with law.
4. Learned Special Government Pleader for State Tax submits that the apparent reason for cancellation of GST registration of the petitioner was on account of non-filing of returns for a consecutive period of six months.
5. Having regard to the aforesaid facts and circumstances, we are inclined to allow liberty to the petitioner to approach the competent authority within a period of two weeks from today for submission of application for revocation of cancellation of GST registration online and if it is not being accepted for any technical reasons, then to submit it in physical form. The competent authority would entertain it and take a decision thereon in accordance with law within a period of three weeks thereafter.
6.The instant writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
