Jn Infra Projects vs. The Superintendent Of Central Tax
Held
The High Court, without commenting on the merits of the case, granted liberty to the petitioner to approach the competent authority within one week from the date of the order for submission of an application for revocation of GST registration cancellation. The petitioner was advised to submit the application online, and if technically not accepted, to submit it in physical form. The competent authority was directed to entertain the application and decide it in accordance with the law within three weeks thereafter. The writ petition was disposed of on these terms. No specific amount in dispute was mentioned, and the procedural history leading to the cancellation was not detailed beyond the non-furnishing of returns.
Facts
The petitioner, JN Infra Projects, filed a writ petition challenging the cancellation of its GST registration. The cancellation order, dated 05-12-2024, was issued by the Superintendent of Central Tax, Saroornagar CGST Range, for failing to furnish returns for a continuous period of six months. The petitioner contended that it had engaged an independent tax consultant who failed to inform them about the show cause notice and the subsequent cancellation order. The petitioner sought to approach the competent authority for revocation of the cancellation, offering to explain the circumstances and make necessary payments. The respondent department indicated that a manual application for revocation would be considered.
Key Issues
1. Whether the petitioner should be granted liberty to approach the competent authority for revocation of GST registration cancellation, considering the circumstances presented regarding the alleged failure of their tax consultant. Petitioner's Argument: The petitioner argued that they were unaware of the show cause notice and the cancellation order due to the negligence of their tax consultant. They sought permission to file an application for revocation with the competent authority, promising to explain the situation and clear any dues. Revenue's Argument: The respondent department stated that if the petitioner makes a manual application for revocation, the competent authority would consider it.
Sections Cited
FORM GST REG-17
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 27220 OF 2026 Between: JN INFRA PROJECTS, Represented by its proprietor Mr. Naveen Jaala, S/o. Kondaiah Jaala, Aged about 36 Years. Occ. Business, Plot No. 26 and 27' Flat No. 101, Satya Sai Heights, Shivaganga Colony, L.B. Nagar, Hyderabad 500074. ...PETITIONER AND 1. The Superintendent of Central Tax, Saroornagar CGST Range, 4th Floor, Sai Balaji Arcade, 2-3-908, Plot No. 183 and 1 84, Sy. No.92, Cooperative Bank Colony, Nagole(v), Uppal(Mdl) Ranga Reddy District, Hyderabad -500068. 2. The Principal Commissioner of Central tax, Rangareddy GST Commissionerate, H.No. 1-9817143, VIP Hills, JaiHind Enclave, Madhapur, Hyderabad -500081. 3. Union of lndia, Represented by the Secretary, Ministry of Finance, No. '136- A,North Block, New Delhi. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High C
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