Cancellation of GST Registration: Telangana HC remands back matter to ensure Opportunity of Hearing [Read Order]

The Telangana High Court remanded back matter to ensure opportunity of hearing in the matter of cancellation of the GST Registration.

The Petitioner, Southern Enterprises is a proprietorship firm engaged in the business of sale and offering service of air conditioners. Following introduction of Goods and Services Tax (GST) regime, petitioner got itself registered under the Central Goods and Services Tax Act, 2017.

A show cause notice was issued by respondent to the petitioner to show cause as to why petitioner’s GST registration should not be cancelled for non-filing of GST returns for a continuous period of six months. However, reply of the petitioner was found to be not satisfactory whereafter, order was passed by respondent cancelling the GST registration of the petitioner.

Aggrieved by the same, petitioner preferred appeal under Section 107 of the Act. However, on the ground that the appeal was filed not only beyond the period of limitation but also beyond the extended period of limitation, the same was dismissed.

M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner, it was held that in the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law. we remand the matter back to the file of respondent to consider the grievance expressed by the petitioner against cancellation of GST registration.

The Coram consisting of Chief Justice Ujjal Bhuyan and Justice N Tukaramji observed that “Thus, following the above decision, we set aside the order passed by respondent and remand the matter back to respondent No.4 for a fresh decision in accordance with 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.”

To Read the full text of the Order CLICK HERE

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