Summary: Venkata Narayana Madupalli's GST registration was canceled because he didn't file his returns for six months. The court has given him a chance to appeal this decision by submitting his application in person.
Venkata Narayana Madupalli, a businessman from Hyderabad, found himself in a difficult situation when his GST registration was canceled. Why? Because he didn't file his returns for six months straight. This led to the cancellation of his GST registration on October 3, 2024, according to the order in Form GST REG-19.
Venkata's lawyer explained that the delay in filing wasn't done on purpose. It happened because of a mix-up and time gap between him and his accountant. Even though he didn't owe any GST money, Venkata couldn't apply to get his registration back online because the deadline had passed. So, he asked the court to let him submit his application in person.
"There was no intentional delay," said Venkata's lawyer.
The case was heard by Chief Justice Apresh Kumar Singh and Justice G.M. Mohiuddin. The lawyer for the state tax department confirmed that Venkata didn't owe any money. The problem was only about not filing the returns.
The court decided that if Venkata went to the Deputy State Tax Officer in Hyderabad within a week, he could submit his application in person. The officer would then have three weeks to make a decision.
The court's decision gives Venkata a chance to fix the situation. He needs to act quickly and file his application in person. This case shows how important it is to keep up with tax filings and communicate clearly with accountants.
"The petitioner can submit the application manually," the court ordered.
The court has allowed Venkata to submit his application in person to try and get his GST registration back. This decision highlights the importance of staying on top of tax duties to avoid similar issues. The court concluded the case without any extra costs.
