G.M.H. Traders Vs Deputy State Tax officer (Telangana High Court)
Telangana High Court Permits Manual Filing of Revocation Application for GST Registration Cancelled Due to Non-Filing of Returns
Summary: The Telangana High Court considered a challenge to cancellation of the petitioner’s GST registration vide order dated 07.08.2024 for failure to furnish returns for a continuous period of six months. The petitioner submitted that severe financial hardship and prolonged ill-health prevented filing of monthly returns for a short period, while the Chartered Accountant entrusted with filing the returns failed to file them in time, resulting in the petitioner being unaware of the show cause notice and cancellation order. The petitioner expressed willingness to approach the competent authority for revocation of cancellation of GST registration and to explain the circumstances and make payment of tax etc. before the competent authority. The learned Assistant Government Pleader for State Tax submitted that a manually filed application for revocation could be considered. Without commenting on the merits, the Court granted liberty to the petitioner to approach the competent authority within one week for submission of the revocation application online and, if it was not accepted for technical reasons, 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.
