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.
