Summary: Rajesh Kumar, a business owner, got his GST registration canceled for not filing returns. But now, the court says he can try to get it back by explaining his side.
Recently, Rajesh Kumar had his GST registration canceled because he didn't submit the necessary paperwork on time. This was against the rules set by the Central Goods and Services Tax Act, 2017. The cancellation was ordered on February 5, 2024.
"Rajesh Kumar has approached this Court against the cancellation of his GST registration," the document states.
Rajesh Kumar's lawyer, Sri V. Ganesh Bhujanga Rao, argued that the problem was due to a miscommunication. Even though Rajesh paid all his taxes, a delay between his accountant and the tax department led to the cancellation.
The court, led by Chief Justice Apresh Kumar Singh and Justice G.M. Mohiuddin, decided to give Rajesh Kumar another chance. They said he could apply to cancel the cancellation under the rules of the GST.
"We think it's right to allow Rajesh Kumar to approach the right authority," the court noted.
The Special Government Pleader, Sri Swaroop Oorilla, mentioned a similar case from the Madras High Court. In that case, guidelines were set for canceling cancellations, and the court here seemed open to a similar approach.
The court gave Rajesh Kumar two weeks to apply for canceling the cancellation with all the necessary details. The right authority will then look at the application according to the law.
The case was concluded without any costs. Now, Rajesh Kumar has a chance to get his GST registration back, as long as he meets the conditions and explains the situation clearly.
