Appala Kavitha vs. Superintendent Of Central Tax

Heard learned counsel for petitioner Sri S.Suri Babu and learned Government Pleader for Commercial Taxes.

When enquired, the learned counsel for petitioner would submit that the petitioner has not received the amount from the Government department for which the services were extended and due to that reason the petitioner could not file the returns in time and after cancellation of the registration he filed an application for revocation of the cancellation, but the said application was rejected on 24.04.2023 on the ground that the petitioner has not submitted his returns.

Learned counsel for petitioner would submit that since the registration was cancelled, the returns cannot be uploaded electronically and therefore if the Court gives permission to him, he would submit the returns manually and seek for revocation of cancellation of registration.

Considering the said request, the petitioner is permitted to submit his returns manually till the date of cancellation within two (2) weeks from today along with application for revocation of cancellation, in which case, the 2nd respondent shall consider the same and pass appropriate orders expeditiously, but not later than one (1) week from the date of submission of application for revocation of cancellation along with returns.

With the above observation, this writ petition is disposed of. No costs.

2023