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Judgment
Sri Shiva Kumar Konne, learned counsel appears for petitioner.
Sri Sai Akarsh, learned Assistant Government Pleader appears for Sri Swaroop Oorilla, learned Government Pleader for State Tax, for respondents.
The GST registration of the petitioner bearing No.36AHHPA5688G1Z7 was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 24.08.2024 for non-filing of returns for consecutive period of six months. The Writ Petition was filed on 21.08.2026 for revocation of the cancellation of GST registration of the petitioner.
Learned counsel for the petitioner submits that there are no outstanding GST dues left to be paid by the petitioner. It is submitted that non-filing of returns was for the reason that its Accountant had not filed returns due to personal inconvenience and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration, 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.
Learned counsel appearing for the respondents submits that he does not have instruction on the assertion that no outstanding dues remain against the petitioner. The cancellation of GST registration was only on account of non-filing of returns for consecutive period of six months. He submits that if the petitioner is directed to approach respondent No.1, the petitioner's application can be entertained manually as the GST portal does not permit submission of application beyond the prescribed time limit. It is also submitted that respondent No.1 would consider the application in accordance with law.
Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration of the petitioner was cancelled on account of non-filing of returns for consecutive period of six months, in case the petitioner approaches respondent No.1 within a period of one week from today for submission of application for revocation of cancellation of GST registration in physical form, respondent No.1 would entertain it and take a decision thereupon, in accordance with law, within a period of three weeks thereafter.
Therefore, the instant Writ Petition is disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.