Telangana HC allows manual revocation of GST registration beyond limitation due to portal restriction

FLIVV Web Development Private Limited Vs Deputy State Tax Officer (Telangana High Court)

In a continued line of relief-oriented rulings, the Telangana High Court addressed the issue of GST registration cancellation due to non-filing of returns and the practical difficulty in seeking revocation beyond statutory timelines. The Court permitted manual filing of the revocation application, ensuring that technical portal restrictions do not override substantive justice.

Case Background

• The petitioner’s GST registration (No. 36AABCF8896P2ZL) was:
  • Cancelled via Form GST REG-19 dated 21.09.2024.
• Reason for cancellation:
  • Non-filing of returns for six consecutive months.
• Subsequent developments:
  • The writ petition was filed on 18.11.2025 seeking revocation.
  • The petitioner attempted to file a revocation application, but:
    • GST portal did not allow filing beyond prescribed time limit.
• Reason for default:
  • The petitioner relied on an accountant who failed to file returns.

Key Legal Issue

Whether a taxpayer can be allowed to seek revocation of cancelled GST registration through manual filing, when the statutory time limit has expired and the GST portal restricts online submission.

Arguments Presented

Petitioner

• Submitted that:
  • Non-filing of returns was not intentional.
  • It occurred due to failure of the accountant.
• Highlighted practical difficulty:
  • GST portal blocks revocation application beyond limitation period.
• Sought:
  • Direction to allow manual filing of revocation application.

Respondent (Department)

• Submitted that:
  • Cancellation was due to non-filing of returns for six months.
• Fairly stated that:
  • If directed, the authority can accept manual application and
  • Decide it in accordance with law.

Court Observations

• The Court noted that:
  • The cancellation arose from procedural non-compliance.
• It took into account:
  • Practical limitations of the GST portal.
• Without examining merits, the Court:
  • Focused on enabling the petitioner to seek revocation.

Final Judgment

• The writ petition was disposed of with directions.
• Directions issued:

1. The petitioner shall: