Telangana HC Sends Matter to Respondent for Reconsideration GSTIN Cancellation Order

To ensure a chance for a hearing in the case of the cancellation of the GST Registration, the Telangana High Court remanded the matter back.

Southern Enterprises, the petitioner, is a sole proprietorship company that sells and services air conditioners. Once the Goods and Services Tax (GST) regime was established, the petitioner registered under the Central Goods and Services Tax Act, 2017.

In order to prevent the petitioner’s GST registration from being revoked for failing to file GST returns for a continuous period of six months, the respondent sent the petitioner a show-cause notice.

However, the respondent’s response was determined to be unsatisfactory, and as a result, an order was made by the respondent to revoke the petitioner’s GST registration.

Read also: What to do If GST Registration is Cancelled via Suo Moto?

The petitioner, who was offended by the same, chose to appeal under Section 107 of the Act. Nevertheless, the appeal was rejected on the grounds that it had been filed past both the normal and extended periods of time for filing appeals.

M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner, according to the facts and circumstances of the case, it was decided that remanding the entire case back to the respondent to reexamine the petitioner’s argument and then make the right legal decisions would be reasonable and proper.

We send the case back to the respondent’s file so that they can take into account the petitioner’s complaint about the termination of their GST registration online.

The Coram consisting of Chief Justice Ujjal Bhuyan and Justice N Tukaramji sees that “Thus, following the above decision, we set aside the order passed by the respondent and remand the matter back to respondent No.4 for a fresh decision in accordance with the law. The Respondent shall afford a reasonable opportunity of hearing to the petitioner while passing the fresh order on remand. In the remand proceedings, it will be open to the petitioner to submit the GST returns as per the statute.”