Telangana High Court Permits Manual Filing of GST Registration Revocation Application Where Portal Acceptance Fails
Case Overview: G.M.H. Traders Vs Deputy State Tax Officer (Telangana High Court)
The Telangana High Court recently adjudicated a matter arising from the cancellation of GST registration of G.M.H. Traders, directing the competent authority to entertain a revocation application — whether filed through the online portal or in physical form — and decide it in accordance with law. The judgment offers meaningful relief to assessees who face technical or procedural barriers when seeking revocation of cancelled GST registrations.
Background and Facts of the Case
Cancellation of GST Registration
The GST registration of G.M.H. Traders was cancelled vide order dated 07.08.2024 by the Deputy State Tax Officer. The cancellation was effected on the ground that the assessee had failed to furnish returns for a continuous period of six months, which constitutes a valid ground for cancellation under the GST framework.
Circumstances Leading to Non-Filing
The assessee approached the Telangana High Court by way of a writ petition challenging the cancellation order. Before the Court, the following factual submissions were placed on record through the assessee's learned counsel, Mr. V. Ganesh Bhujanga Rao:
- The assessee had been facing severe financial hardship and prolonged ill-health during the relevant period, which adversely impacted its ability to comply with return-filing obligations.
- The responsibility for filing monthly GST returns had been delegated to a Chartered Accountant, who failed to discharge this duty within the stipulated time.
- As a direct consequence of the Chartered Accountant's failure, the assessee remained unaware of the issuance of the show cause notice issued prior to cancellation, and consequently, also remained unaware of the cancellation order itself.
- The assessee expressed a clear and unconditional willingness to approach the competent authority for revocation of the cancellation, explain the underlying circumstances, and make payment of applicable tax dues and other statutory liabilities before such authority.
State's Response
Mr. K. Sai Akarsh, learned Assistant Government Pleader for State Tax, appearing on behalf of the respondents, made a significant concession before the Court. He submitted that if the assessee filed a revocation application manually, the competent authority would consider the same. This statement by the State's representative played a pivotal role in shaping the directions ultimately issued by the Court.