The court may allow a taxpayer to apply for revocation of GST registration cancellation, even after the statutory appeal period has expired, provided the application is submitted and decided upon by the competent authority in accordance with the law.

ORDER:

Mr. Gadhamsetty Naga Gouri Shankar, learned counsel appears for the petitioner.

Mr. D.Raghavendar Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent No.1.

Mr. M.S.Achyuth Bharathwaj, learned counsel representing Mr. N.Bhujanga Rao, learned Deputy Solicitor General of India, appears for respondent No.2.

2. The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36AWLPP9353J1ZS was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 26.06.2024 for non-filing of returns for a consecutive period of six months. Now, it is time-barred to prefer an appeal by the petitioner against the order of cancellation of GST Registration Certificate. Therefore, the petitioner has filed the instant writ petition for revocation of cancellation of GST Registration Certificate.

3. The learned counsel for the petitioner submits that there are no Goods and Services Tax dues left to be paid by the petitioner. It is submitted that non-filing of returns was for the reason that the earlier consultant who was handling the GST compliances of the petitioner had discontinued due to severe health issues and thereafter a new consultant was engaged. During the relevant period, the petitioner had stopped renting out the premises due to disputes with the tenant. The accountant handling the GST compliances was under a bona fide impression that since there was no rental activity, filing of monthly returns was not required. As such, 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 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 instructions 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, 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.