AI Structured Summary
Not yet generated for this judgment
Judgment
Learned counsel Sri V.Veeresham appears for the petitioner.
Sri K.Sai Akarsh, learned Assistant Government Pleader, representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears the respondents.
The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36AJKPJ9456C2ZZ was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 22.12.2023 stating that “registration obtained by means of fraud, wilful misstatement or suppression of facts”. The impugned order for cancellation of registration was preceded by a show cause notice dated 23.03.2023 which was issued alleging that “the principal place of business not found available at the time of field visit”. Now, it is time-barred to prefer an appeal by the petitioner against the order of cancellation of GST registration. Therefore, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST Registration Certificate.
Learned counsel for the petitioner submits that due to COVID-19 pandemic, the business operations of the petitioner came to a virtual standstill and the business premises could not be kept open on a day-to-day basis, though the registration continued to subsist and the petitioner always intended to revive the business once circumstances permitted. Learned counsel further submits that 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, 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.
Learned Assistant Government Pleader for State Tax submits that the apparent reason for cancellation of GST registration was on the ground that the registration was obtained by means of fraud, wilful misstatement or suppression of facts.
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 one week 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 pending, if any, shall stand closed.