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
Summary: 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.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
M/s. Chaitanya Traders, Rep., by its Proprietor, Mr. Sanjay Manekji Lalka, Katedan, Hyderabad. … Petitioner AND
The Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Rajendranagar-I Circle, Saroornagar Division, Telangana and 2 others. … Respondents ORDER: Sri K. Bhaskar Reddy, learned counsel appears for petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36ADWPL1183C1ZF was cancelled vide impugned order passed in Form GST REG-19 dated 2 8.08.2024 for non-filing of returns. The petitioner preferred a time-barred appeal against the order of cancellation of registration certificate 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 certificate.
3. Learned counsel for the petitioner submits that non-filing of returns was for the reason that due to personal inconvenience, the accountant of the petitioner was unable to file the returns and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration certificate, the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner prays that competent authority 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 certificate was on account of non-filing of returns.
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.
