Chaitanya Traders Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Fresh Revocation Application for GST Registration Cancelled Due to Non-Filing of Returns
The Telangana High Court considered a writ petition filed by M/s. Chaitanya Traders challenging cancellation of its GST registration. The registration certificate was cancelled through Form GST REG-19 dated 28.08.2024 for non-filing of returns. The petitioner had subsequently preferred an appeal against the cancellation order, but the appeal was time-barred and was dismissed on the ground of delay. The petitioner then approached the High Court seeking revocation of the cancellation.
The petitioner submitted that the returns could not be filed because, due to personal inconvenience, the petitioner’s accountant was unable to file them, and there was no intentional delay. It was further submitted that although the petitioner sought to file an application for revocation, the GST portal did not permit the application because the prescribed time limit had expired. The petitioner therefore requested that the competent authority be directed to entertain the revocation application manually.
The Special Government Pleader submitted that the apparent reason for cancellation was non-filing of returns.
The High Court did not decide the merits of the cancellation or the petitioner’s explanation. Instead, considering the facts and circumstances, it permitted the petitioner to approach the competent authority within two weeks for submission of an application for revocation online, with permission to submit it physically if the GST portal was not accepted for technical reasons. The 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.
