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Judgment
Mr. Kohir Bhaskar Reddy, learned counsel appears for the petitioner. Mr. D. Raghavendar Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondents.
The petitioner has approached this Court against the cancellation of GST registration vide order dated 08.08.2025 for failing to furnish returns for continuous period of six months.
Learned counsel for the petitioner submits that due to newly engaged accountant, the petitioner could not file monthly returns for a short period. As such, the petitioner did not know about issuance of show cause notice and the impugned order. Learned counsel for the petitioner further submits that if the petitioner is allowed to approach the competent authority for revocation of cancellation of GST registration, the petitioner would prefer an application seeking revocation by explaining all these facts and payment of tax etc., before the competent authority.
Learned counsel for the respondent Department submits that if the petitioner makes an application for revocation of cancellation of registration manually, the same will be considered by the competent authority.
Having regard to the aforesaid facts and circumstances, without commenting on the merits of the case of the parties, we deem it proper to grant 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 accepted for any technical reasons, then, to submit it in physical form. The competent authority would entertain the said application and take a decision thereon in accordance with law within a period of three weeks thereafter.
The writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.