Quick Summary: A company's GST registration was canceled because they didn't file their tax returns. They missed the deadline to appeal but got another chance to fix the situation.
The company’s GST registration was canceled on December 31, 2023, because they didn’t file their tax returns, which broke the rules of the Telangana Goods and Services Tax Act, 2017. They were officially informed about the cancellation on September 13, 2024.
Instead of acting quickly, the company delayed filing an appeal. They eventually did, but it was too late. The appeal was turned down on September 29, 2025, because they missed the deadline.
“The company, Sharma Industries, had failed to provide the returns for the required time…”
Sharma Industries tried to explain the delay by saying illness was the reason, and they even showed medical certificates. However, the court noted that they didn’t follow the proper steps in time.
The judges, Chief Justice Sri Aparesh Kumar Singh and Justice G.M. Mohiuddin, decided to give Sharma Industries another chance. They allowed the company two weeks to apply for the cancellation to be undone.
“Permission is given to Sharma Industries to apply for undoing the cancellation…”
Sharma Industries needs to file the application within two weeks. They also have to pay any outstanding taxes. If they manage this, the responsible authority will consider their request.
The court finished the case without any extra charges. This means Sharma Industries has a chance to fix their mistake if they act quickly and follow the rules.
“The case is closed. There will be no extra charges.”
This case shows the importance of meeting deadlines and following the right steps, especially when it comes to taxes!
