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Judgment
Heard Mr. K.Nagendra Prasad, learned counsel appearing for the petitioners and Mr. K.Sai Akarsh, learned Assistant Government Pleader appearing for the respondents.
The Goods and Services Tax (GST) Registration Certificate of the petitioners bearing No.36AAGCH4538M1Z6 was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 15.04.2023, on the ground that the tax payers have not updated the bank details in GST registration data. The appeal filed by the petitioners against the order of cancellation of GST Registration Certificate was dismissed as time barred. Therefore, the petitioners have filed the instant Writ Petition.
Learned counsel for the petitioners submits that the company was incorporated on 24.08.2022 and GSTIN number was issued on 09.11.2022 and due to lack of experience in the newly formed business, the petitioners failed to update their bank details in GST registration data and due to lack of computer knowledge, they were unaware of the show cause and the cancellation of GST registration. As such, there was no intentional delay. Immediately on coming to know about the cancellation, the petitioners filed an appeal along with delay condonation application, but the same was dismissed as time barred. Therefore, the petitioners approached this Court.
Learned Assistant Government Pleader for State Tax submits that the apparent reason for cancellation of GST Registration Certificate was on account of failure of the petitioners to update their bank details in GST registration data.
Having regard to the aforesaid facts and circumstances, we are inclined to allow liberty to the petitioners 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.
The instant Writ Petition is, accordingly, disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.