GRB Constructions Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Manual GST Revocation Application Despite Portal Limitation in GRB Constructions Case
The Telangana High Court continued its taxpayer-friendly approach in GST registration cancellation matters by permitting a taxpayer to submit a manual application for revocation of cancelled GST registration where the GST portal no longer allowed online filing due to expiry of limitation period.
In the case of M/s. GRB Constructions, the Court recognized that technical restrictions on the GST portal should not completely deprive a taxpayer from seeking statutory remedies, especially when the cancellation arose from non-filing of returns and the taxpayer claimed absence of deliberate default.
The judgment is another important addition to the growing line of Telangana High Court rulings granting procedural relief in GST cancellation and revocation matters.
Case Background
Petitioner
M/s. GRB Constructions
Respondents
- Deputy State Tax Officer
- Assistant Commissioner (State Taxes), Vanasthalipuram-I Circle, Saroornagar Division, Telangana
Facts of the Case
The petitioner’s GST registration bearing No. 36BJUPG7327L2ZI was cancelled through:
- Form GST REG-19 dated 11.11.2024
Reason for cancellation:
- Non-filing of GST returns for a consecutive period of six months.
The writ petition was filed seeking revocation of cancellation of GST registration.
