Kalpataru Engineering Services Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Manual Application for Revocation of GST Registration Cancelled for Non-Filing of Returns
The Telangana High Court disposed of a writ petition concerning cancellation of the petitioner’s GST registration certificate by order in FORM GST REG-19 dated 20.06.2024 for non-filing of returns for a consecutive period of six months. The petitioner submitted that no GST dues remained unpaid, the returns were not filed because the proprietrix relied on the accountant and was unaware of the show cause notice, and that although revocation was sought, the GST portal did not permit filing beyond the prescribed time. The petitioner requested permission to submit a manual application for revocation. The State Tax Department submitted that it had no instructions regarding the assertion of no outstanding dues but stated that the registration had been cancelled for non-filing of returns for six consecutive months. Taking note of the facts and circumstances, the High Court directed that if the petitioner submits a physical application for revocation within one week, the competent authority shall entertain it and decide the application in accordance with law within three weeks thereafter. The writ petition was accordingly disposed of without any order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Mr. K.P.Amarnath Reddy, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader appearing for the respondents-State Tax.
2. The GST registration certificate of the petitioner bearing No.36CQAPP3787K1Z9 was cancelled vide impugned order passed in FORM GST REG-19, dated 20.06.2024, for non-filing of returns for a consecutive period of six months. 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 there are no GST dues left to be paid by the petitioner. It is submitted that non-filing of returns was for the reason that the proprietrix of the petitioner has completely relied upon the Accountant for filing of the monthly returns and it was also unaware of the show cause notice and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration certificate but the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, he 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 Special Government Pleader for State Tax submits that he does not have instruction on the assertion that no outstanding dues remain against the petitioner. He, however, submits that the apparent reason for cancellation of GST registration certificate was on account of non-filing of returns for the consecutive period of six months.
5. Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration certificate of the petitioner was cancelled on account of non-filing of returns for the consecutive period of six months, if the petitioner approaches the competent authority within a period of one week from today for submission of application for revocation of cancellation of GST registration certificate, in physical form, the competent authority would entertain it and take a decision thereupon 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.
