Brahmananda Reddy Murramganti Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Manual GST Registration Revocation Application After Portal Restriction in Brahmananda Reddy Murramganti Case
The Telangana High Court once again provided relief to a taxpayer whose GST registration was cancelled for non-filing of returns and whose appeal was dismissed as time-barred.
In this case, the Court recognized the practical difficulties faced by taxpayers where the GST portal no longer permits filing of revocation applications after expiry of prescribed timelines. The Court permitted the petitioner to submit a manual application for revocation of cancellation of GST registration before the competent authority.
The decision continues the growing trend of Telangana High Court judgments adopting a pragmatic and taxpayer-friendly approach in GST procedural matters.
Case Background
Petitioner
M/s. Brahmananda Reddy Murramganti, represented by its Proprietor Mr. M. Brahmananda Reddy, Hyderabad.
Respondents
- Deputy State Tax Officer
- Assistant Commissioner (State Taxes), Srinagar Colony-I Circle
- Other State Tax authorities
Facts of the Case
The petitioner’s GST registration bearing No. 36AHLPM2116K1Z9 was cancelled through:
- FORM GST REG-19 dated 18.03.2025
Reason for cancellation:
- Non-filing of GST returns for a consecutive period of six months.
Subsequently:
- The petitioner filed an appeal against the cancellation order.
- However, the appeal was dismissed on the ground of limitation as it was filed beyond the prescribed time period.
Thereafter, the petitioner approached the Telangana High Court seeking revocation of cancellation of GST registration.
