GST registration cancellation and limitation-based rejection set aside, with remand for fresh consideration after hearing the taxpayer.

GST registration cancellation for non-filing of returns was set aside because the appellate rejection on limitation would otherwise leave the taxpayer without an effective remedy where the GST Tribunal had not been constituted. The Telangana HC applied its earlier view that, in a suo motu cancellation matter, denial of revocation relief solely on the ground of expiry of time is inappropriate when the assessee still needs an opportunity to place the relevant returns and explanation. The matter was remanded to the competent authority for fresh consideration after hearing the petitioner and receiving the pending returns.

---

---

Issues: Whether the orders cancelling the petitioner's GST registration and rejecting the appeal on limitation were liable to be set aside and the matter remitted for reconsideration.

Analysis: The writ petition challenged cancellation of GST registration on the ground of non-filing of returns and the appellate rejection on the basis that the time for seeking revocation had expired. The Court followed its earlier view that where the GST Tribunal had not been constituted and the cancellation had been made suo motu, denial of further relief solely on limitation would leave the taxpayer remediless. In such circumstances, remand to the original authority for fresh consideration and an opportunity to place the relevant returns was considered appropriate.

Conclusion: The impugned orders were set aside and the matter was remanded to the competent authority for fresh decision after giving the petitioner due opportunity to be heard and to submit the relevant returns.

---