Konderu Nagabushanam Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Fresh Application for Revocation of GST Registration Cancelled for Non-Filing of Returns
This is a Judgment concerning cancellation of the petitioner’s GST registration for non-filing of returns for a consecutive period of six months. The GST Registration Certificate was cancelled through Form GST REG-19 dated 09.01.2024. The petitioner subsequently sought revocation of the cancellation, but the application was rejected because the petitioner had not responded to the show cause notice within the stipulated time, and the subsequent appeal was dismissed as time barred. Before the Telangana High Court, the petitioner submitted that he was unaware of the show cause notice and cancellation order and became aware of the proceedings only after engaging a new accountant, as the earlier accountant handling statutory filings had closed his office. The petitioner therefore requested permission to submit an application for revocation manually. The State Tax Department submitted that the registration had been cancelled due to non-filing of returns for six consecutive months. The High Court, having regard to the facts and circumstances, granted the petitioner liberty to approach the competent authority within one week to submit an application for revocation online, or physically if online submission was not accepted for technical reasons. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter. The writ petition was disposed of without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Learned counsel Sri C.Anurag, representing learned counsel Sri K.Manyam Konda, appears for the petitioner.
Sri K.Sai Akarsh, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.1 to 3.
2. The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36EKSPK5520D1Z2 was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 09.01.2024 for non-filing of returns for a consecutive period of six months. The petitioner thereafter filed an application seeking revocation of the GST registration, which was rejected on the ground that the petitioner failed to respond to the show cause notice within the stipulated time. Subsequently, the petitioner preferred an appeal, which was dismissed as time barred. Therefore, the petitioner has filed the instant writ petition for revocation of cancellation of GST registration.
3. Learned counsel for the petitioner submits that the petitioner was unaware of the show cause notice and the impugned order and he came to know about the same only upon engaging a new accountant for filing the requisite returns as the earlier accountant, who was attending to the statutory filings of the petitioner, had closed his office. Learned counsel for the petitioner further submits that the petitioner could not file the reply to the show cause notice as he had no knowledge of passing of the same. 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 Assistant Government Pleader for State Tax submits that the apparent reason for cancellation of GST registration was on account of non-filing of returns for the 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 one week 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 pending, if any, shall stand closed.
