M/S. Ultraazon Projects PVT. LTD vs. The Superintendent Of Central Tax
Held
The Court acknowledged the Petitioner's submission that there were no outstanding GST dues and that the non-filing of returns was due to the death of the Director's father. The Court also noted the Petitioner's inability to file a revocation application through the GST portal due to the time limit. Considering these circumstances, the Court directed that if the Petitioner approaches the competent authority within one week from the date of the order for submission of the revocation application in physical form, the competent authority shall entertain it and decide upon it in accordance with the law within three weeks thereafter. The writ petition was disposed of accordingly.
Facts
M/s. Ultraazon Projects Pvt. Ltd. (Petitioner) filed a writ petition challenging the cancellation of its GST registration by the Superintendent of Central Tax (Respondent No. 1). The registration was cancelled on October 23, 2024, via Form GST REG-19, for non-filing of returns for six consecutive months. The Petitioner contended that the non-filing was due to the death of the Director's father and that no GST dues were outstanding. The Petitioner was unable to file an application for revocation of cancellation through the GST portal due to the time limit. The Petitioner sought a direction to the Respondent No. 1 to entertain their application manually and restore the registration.
Key Issues
1. Whether the cancellation of GST registration vide Ref. No. 2A361024050941T in Form GST REG-19 dated 23.10.2024, issued by the Superintendent of Central Tax, is void, arbitrary, illegal, without authority of law, without jurisdiction, and violative of principles of natural justice and constitutional provisions (Articles 14, 19(1)(g), 21, and 265)? Petitioner's arguments: The non-filing of returns was unintentional due to the death of the Director's father. No GST dues are outstanding. The GST portal's time limit prevented manual filing of the revocation application. The Petitioner sought a direction for manual acceptance and decision on the revocation application. Respondents' arguments: The Superintendent of Central Tax (Respondent No. 1) stated they had no instructions regarding the assertion of no outstanding dues. However, they confirmed that the cancellation was due to non-filing of returns for six consecutive months.
Sections Cited
GST REG-19
AI-generated summary — verify with the full judgment below
[ 3488 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRTIETH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 39932 OF 2025 Between: M/s. Ultraazon Projects Pvt. Ltd, Having address at P.No.3, Contonment Housing Coop Society, Sikh Road, Secunderabad, Medchal- Malkajgiri Dist, Telangana- 500011 Represented by its Director, P Shylender, S/o. Late P Devender, aged about 52 years, R/o. P. No. 76, Bhavana Enclave, New Bowenpally, Secunderabad, Telangana- 50001 1 ...PETITIONER AND 1. The Superintendent of Central Tax, Fathenagar Range, Kukatpally Division, Lords Court Building, Plot No.80 and 81, Survey No. 166, Near South lndia Shopping Mall, Ushamullapudi Road, A.S Raju Nagar, Kukatpally, Hyderabad - 500 072
Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-110 001
State of Telangana, Represented by its Principal Secretary to Government, Revenue Department (Commercial Tax), Secretariat Complex, Hyderabad, Telangana ...RESPONDENTS Petition under Article 226 of the C
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