Kunchey Venkata Sree Satya Manideep Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Manual Revocation Application for Cancelled GST Registration Relief Granted Where GST Registration Was Cancelled for Non-Filing of Returns
Introduction
In another significant ruling concerning cancellation of GST registrations, the Telangana High Court in W.P. No.4508 of 2026 – M/s. Kunchey Venkata Sree Satya Manideep v. Deputy State Tax Officer granted relief to the taxpayer by permitting submission of a manual application for revocation of cancellation of GST registration.
The Division Bench comprising Hon’ble Chief Justice Sri Aparesh Kumar Singh and Hon’ble Sri Justice G.M. Mohiuddin reiterated that taxpayers should not be left remediless merely because the GST portal no longer permits online filing due to limitation restrictions.
Background of the Case
The petitioner’s GST registration bearing No. 36DUBPM4909N1Z6 was cancelled through:
Form GST REG-19 dated 24.03.2023 on the ground of:
- Non-filing of GST returns for a continuous period of six months.
- The writ petition was filed in February 2026 seeking revocation of the cancellation.
Petitioner’s Case
The petitioner contended that:
- There were no outstanding GST dues,
- Returns were not filed because the consultant stopped filing compliances from February 2023,
- The consultant acted under the impression that there was no business activity,
- The proprietor was abroad and was unaware of the default,
- There was no deliberate or intentional non-compliance.
The petitioner further submitted that:
- Attempts were made to file a revocation application,
- However, the GST portal did not permit filing because the statutory time limit had expired.
Accordingly, the petitioner requested the Court to direct the authorities to accept a physical/manual application for revocation of cancellation.
