Pedestal Infra Developers Private Limited v. The Superintendent of Central Tax, Masab tank, Hyderabad & Anr.

Petitioner ... Respondents Sri P. Bharath Nandan, learned counsel appears fbr petitioner. Sri D. Raghavendar Rao, learned Senior Standing Counsel for Central Board of lndirect Taxes and Customs appears for respondent No.l. Sri M.S. Achyuth Bharthwaj, learned counsel appears for respondent No.2. / 2 HCJ (AKrS, J) & cMM, J W.P.No.5989 of 2O26 2- The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36,{4LCp7ol3LlzR was c:ancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 17.01 .2a25 for non-filing of retums for a consecutive period of six months. Now, it is time-barred to prefer an appeal by, the petitioner against the order of cancellation of GST Registration Certificate. Therelbre, the petitioner has filed the instant writ petition for revocation of cancellation of GST Registration Certificate.

l.earned counsel for the petitioner submits that there are no Gc'ods and Services Tax dues reft to be paid by the petitiorrer. It is submitted that non-filing of returns was for the reason that the accountant of the petitioner had not filed returns on the bona fide impression that the petitioner had no busine:;s during the relevant tax period and there was no intentional delay. Though the petitioner has sought to file an application fbr revocation of cancellation of GST Registration certific:ate, the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. / 3 HC, LAKTS, Jl & OMM. J w.P.No.5989 of 2O26 Therefore, the petitioner prays that respondent No.l may be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law.

Learned counsel for respondent No.l submits that he t \ does not have instruction on the assertion that no outstanding dues remain against the petitioner. He, however, submits that the apparent reason for cancellation of GST Registration Certificate was on account of non-filing of returns for the consecutive period of six months.

Having regard to the facts and circumstances as noted above, this Court is not inclined to enter into the merits of the issue as the petitioner is being allowed liberty to approach the competent authority. It may approach the competent authority within a period of two (2) weeks with an application explaining the delay. If the competent authority is satisfied with the reasons for delay, he shall decide the application on merits. It is open for the petitioner to take all such grounds in law and on facts in the application. 4 HCJ (,AIKS. J} & GMM. J W.P.No.5989 of 2O26

The instant Writ Petition is accordingly disposed of. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand clrsed. SD/.P.C. SULEKHA DEVI TANT REGISTRAR //TRUE COPY// OFFICER To 1 The Siuperintendent CGST bivision, 2nd Ratnadeep Super Ma

The Secretary, Department of Revenue Ministry of Finance, Union of lndia North Block New Delhi - 110001

3. One C;C to SRI PUPPALA BHARATH NANDAN, Advocate IOPUC] 4. One C:C to SRI D. RAGHAVENDAR RAO, Senior S.C. for CBIC IOPUC] 5 One CC to sRl M.s. AcHYUTH BHARTHWAJ, Advocate [OPUC] 6. Two C;D Copies MI' BS Hr / ) HIGH COURT DATED i2610212026 i) iJ t * oH1 c 52 l\fl 202[ * ORDER WP.No.5989 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS I 4(d &.