M/S. Lalitha Rajeswari Penmetsa vs. Deputy State Tax Officer
Held
The Court allowed the petitioner to approach the competent authority to submit an application for revocation of GST registration, either online or physically if online submission fails. The authority is directed to consider the application within three weeks.
Facts
The petitioner's GST registration was cancelled for non-filing of returns for six consecutive months. The petitioner claims this was due to a consultant's health issues and a misunderstanding that returns were not required due to no rental activity.
Key Issues
Whether the cancellation of GST registration for non-filing of returns, due to bonafide reasons and without intentional delay, warrants revocation. Whether the petitioner should be allowed to submit a revocation application manually if online submission is time-barred.
Sections Cited
FORM GST REG-19
AI-generated summary — verify with the full judgment below
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 25759 OF 2026 Between: M/s. Lalitha Rajeswari Penmetsa, Rep. by its Proprietrix, Lalitha Rajeswari Penmetsa, 564-A47lS1 , Shreyas, 92, Jubilee Hills, Hyderabad, Telangana- 500034. ...Petitioner AND 'l . Deputy State Tax Officer, Basheerbagh, Nampally-2. 2. Union of lndia, Rep. by the Secretary, Ministry of Finance, No.'136-4, 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 Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS, declaring the action of the 1st Respondent in passing the impugned Order cancelling GST Registration in FORM GST REG-19 dated 19.8.2024 vide Ref.No.2A3608240529192 as illegal, arbitrary, contrary to the provisions of the GST Act, violative of principles of natural justice and Article 19(1)(g
The judgment continues below.
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