M/S. Jvrs Contract Woks vs. Deputy State Tax Officer

Held

The Court noted that the GST registration was cancelled due to non-filing of returns for six consecutive months. 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 in physical form, and makes payment of any outstanding tax dues, the competent authority shall entertain the application and take a decision in accordance with law within three weeks thereafter. The Court disposed of the writ petition on this basis. The Court did not expressly leave any issue undecided but provided a procedural path for resolution.

Facts

The petitioner, M/s. JVRS Contract Works, had its GST registration cancelled by the Deputy State Tax Officer (1st Respondent) on July 20, 2023, for non-filing of returns for six consecutive months. The petitioner filed a time-barred appeal against this order, which was dismissed by the Appellate Joint Commissioner (2nd Respondent) on February 18, 2025, due to the delay. Subsequently, the petitioner filed a writ petition challenging both the cancellation order and the appeal rejection order, seeking revocation of the GST registration. The petitioner stated that the non-filing of returns was due to the abrupt resignation of their accountant, and that returns were filed belatedly until January 2023. They also claimed no GST dues were outstanding but could not file a revocation application online due to time limitations.

Key Issues

1. Whether the cancellation of GST registration under Section 29(2)(c) of the CGST Act, 2017, for non-filing of returns for six consecutive months, is valid when the petitioner claims the non-filing was unintentional and returns were subsequently filed belatedly. 2. Whether the Appellate Joint Commissioner erred in dismissing the petitioner's appeal solely on the ground of delay, without considering the merits of the case or the reasons for the delay. 3. Whether the petitioner is entitled to a direction for manual submission and consideration of their application for revocation of GST registration cancellation, given the portal's limitations. Petitioner's arguments: The non-filing of returns was due to the accountant's resignation, not intentional delay. Returns were filed belatedly. No GST dues are outstanding. The GST portal does not permit online revocation applications beyond the prescribed time limit. Therefore, the authorities should be directed to entertain a manual application. Respondents' arguments: The learned Assistant Government Pleader for State Tax stated they had no instructions regarding the petitioner's assertion of no outstanding dues. They confirmed that the cancellation was based on non-filing of returns for six consecutive months.