Sri Sadguru Constructions Private Limited vs. The Union Of INDIA
Held
The Court acknowledged the petitioner's submission that the non-filing of returns was due to their tax consultant and that they were unaware of the show cause notice, and that the GST portal prevented them from filing a revocation application due to time constraints. The Court also noted the respondent's submission that the cancellation was for non-filing of returns for six consecutive months. Considering these facts, the Court directed that if the petitioner approaches the competent authority within one week from the date of the order with a physical application for revocation of the cancellation of their GST registration, the competent authority shall entertain it and decide the application in accordance with the law within three weeks thereafter. The writ petition was disposed of with this direction.
Facts
The petitioner, Sri Sadguru Constructions Private Limited, filed a writ petition seeking restoration of its GST registration. The registration was cancelled by the respondent authorities vide an order dated 30.07.2024 for non-filing of GST returns for six consecutive months. The petitioner had filed a time-barred appeal against this cancellation order, which was dismissed due to the delay. The petitioner then approached the High Court, stating that the non-filing of returns was due to their tax consultant and that they were unaware of the show cause notice. The GST portal did not allow them to file a revocation application due to being beyond the prescribed time limit.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months is legally sustainable when the petitioner claims it was due to a tax consultant's oversight and lack of awareness of the show cause notice, and the GST portal prevents a manual revocation application due to time bar? (Mixed question of law and fact, concerning principles of natural justice and procedural fairness under GST law). Petitioner's contention: The non-submission of returns was not intentional and was due to the tax consultant's failure to file them despite instructions. The petitioner was unaware of the show cause notice. The GST portal's restriction on manual revocation applications due to time bar prevents them from seeking redressal. They pray for a direction to the authorities to entertain their application manually. Revenue's contention: The GST registration was cancelled due to the petitioner's failure to file returns for six consecutive months.
Sections Cited
Not explicitly mentioned in the provided text, but the context implies actions under the CGST Act and Rules related to cancellation of registration and appeals.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TE AT HYDERABAD (Special Original Jurisdiction) FRIDAY,THE TWENTY FIRST DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVi PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH [ 3488 ] D THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN NI n Sri sadguru constructions .private Limited, Registered under companies act Rep bv its Director sri,srinivas lioti,ii 3riiliiI"x.5"ifrn"r"yun, Ased about 54 years, o/o Ftat No.404 lgof.aiq :Jfi;,sie"i"lrE, ililil.r;:0, H.n.rdiJ riii;i Colony, KPHB, Kukatparrv, rueocrril_rvrl'ii ;ji# ffi i "" " EtIr, Respondents to restore the No.364BBCS2t93K1ZX
The Union of lndia. Reo. by llls.g.egretary, Ministry of Finance, Department of ^ Revenue, North Btdck, trteri oettri:iiodoi' I'rrr,*', z r he Joint commissioner, Goods and saies tax department Hyderabad Rurar Division, Hvderabad 3 The Appel[ate Joint commissioner of state Tax, Hyderabad Rurar Division, . 9..T. Complex, Nampafly, HvaeraOia- 3:iilS63'r'iff t':8TTf 3ffiJ,:li,t"',il;H,gtrnasar-2circre, PONDENTS Petition under.Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issu
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