M/S. Ramakrishna Filling Station vs. Deputy State Tax Officer
Held
The Court noted that the GST registration was cancelled for non-filing of returns for six consecutive months. While the petitioner's appeal was dismissed as time-barred, the Court acknowledged the petitioner's plea that there were no outstanding dues and that the non-filing was due to reliance on an accountant and unawareness of the show cause notice. The Court also noted the petitioner's inability to file a revocation application manually due to portal limitations. Consequently, the Court directed that if the petitioner approaches the competent authority within one week for submission of an application for revocation of cancellation in physical form, the authority should entertain it and decide the matter in accordance with law within three weeks thereafter. The writ petition was disposed of on this basis.
Facts
The petitioner, M/s. Ramakrishna Filling Station, had its GST registration certificate cancelled by the Deputy State Tax Officer on April 21, 2025, for non-filing of returns for six consecutive months. The petitioner's appeal against this order was dismissed as time-barred. Subsequently, the petitioner filed a writ petition seeking revocation of the cancellation. The petitioner argued that there were no outstanding GST dues, that the non-filing was due to reliance on an accountant and unawareness of the show cause notice, and that the GST portal did not permit manual filing of the revocation application due to time constraints. The respondents' counsel stated they had no instructions regarding outstanding dues but confirmed the cancellation was for non-filing of returns.
Key Issues
1. Whether the cancellation of the petitioner's GST registration certificate by the Deputy State Tax Officer on April 21, 2025, was illegal, arbitrary, and in contravention of Article 19(1)(g) of the Constitution of India and Section 37(5) of the CGST Act, 2017, and the Telangana GST Act, 2017? Petitioner's arguments: The cancellation was illegal and arbitrary, violating the fundamental right to carry on business. The non-filing of returns was unintentional, and the petitioner was unaware of the show cause notice. The GST portal prevented manual filing of the revocation application. Revenue's arguments: The cancellation was due to non-filing of returns for six consecutive months. The Special Government Pleader had no instructions on the petitioner's assertion of no outstanding dues.
Sections Cited
Section 37(5)
AI-generated summary — verify with the full judgment below
[ 3523 ] ]N THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FOURTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 34824OF 2026 Between: AND M/s. Ramakrishna Filling Station, iep. by its Proprietrix, Mr. Aruna Rayala, 92lA, Kalluru Road, Thallada, Khammam, Telangana-sO7167. .,.PETITIONER
Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Khammam-lll Circle, Warangal Division, Telangana.
State of Telangana, rep. by its Secretary to Government (Revenue) CT-ll' State Taxes / Commercial Taxes Department, Secretariat, Hyderabad. Petition under Section '151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend the order of 1st Respondent dated 21 .O4.2O25 and consequenty direct the '.lst ...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 of Mandamus or any other a
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