Pathloth Lavanya vs. The Superintendent Of Central Tax
Held
The Court noted that the GST registration certificate was cancelled for non-filing of returns for a consecutive period of six months, and it was time-barred for the petitioner to prefer an appeal. The petitioner approached the court via a writ petition for revocation. The Court directed that if the petitioner approaches the competent authority within one week from the date of the order for submission of an application for revocation of cancellation of GST Registration Certificate in physical form, the competent authority would entertain it and take a decision in accordance with law within three weeks thereafter. The Court disposed of the writ petition on this basis.
Facts
The petitioner, Pathloth Lavanya, proprietor of M/s Sri Venkateshwara Enterprises, filed a writ petition challenging the order dated July 12, 2024, passed by the Superintendent of Central Tax, Siddipet, cancelling her GST registration. The cancellation was for non-filing of returns for six consecutive months. The petitioner stated that there were no outstanding GST dues and that the non-filing was due to her accountant's bona fide impression that there was no business activity during the relevant period. She was unable to file an application for revocation of cancellation through the GST portal due to the time bar. The petitioner sought a direction to the respondent to entertain her application manually.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, when the petitioner claims no outstanding dues and a bona fide reason for non-filing, warrants intervention by the High Court under Article 226 of the Constitution of India. 2. Whether the petitioner is entitled to a direction for manual submission and consideration of her application for revocation of GST registration cancellation, given the portal's time bar. Petitioner's Arguments: The petitioner argued that there were no GST dues outstanding. The non-filing of returns was due to the accountant's misunderstanding that there was no business activity, not intentional delay. The GST portal did not permit filing a revocation application due to the time limit. Therefore, the respondent should be directed to entertain the application manually and decide it as per law. Revenue's Arguments: The learned senior standing counsel for the respondent stated that he did not have instructions regarding the petitioner's assertion of no outstanding dues. He confirmed that the cancellation was based on non-filing of returns for six consecutive months.
Sections Cited
CGST Act, 2017, TGST Act, 2017
AI-generated summary — verify with the full judgment below
-i ' [ 3488 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Speciat Original Jurisdiction) TUESDAY, THE THIRTIETH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOUne'eLe THE CHTEF JUSTTCE APARESH KUMAn SiruCH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT NO: 39911 oF 2025 Between AND 1 Pathloth Lavanya,, Proprietress of M/ s Sri Venkateshwara Enterprises, 13- 21314, Nagarjuria Colony, Tupran, Nledak, Telangana-502334. ...PETITIONER The Superintendent of Central Tax,, Siddipet_CGST Rg1ge, M.edchal CGST Divisior-i, First Floor, 18-19-2511, BJR Circle, Siddipet BJR, Telangana 502103. 2. Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi- 110001. ...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 a Writ or order or direction particularly one in the nature of Writ of Mandamus setting aside the Order for Cancellation of Registration passed by the first respondent in Form GST REG - 19, vide Ref. No. 2A360724025934C, dated 12toll2O24 as arbitrary, illegal, contrary to the p
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