Diya Distributors Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Manual Revocation Application for Cancelled GST Registration Telangana High Court in Diya Distributors vs Deputy State Tax Officer & Others
The Telangana High Court once again extended relief to a taxpayer whose GST registration had been cancelled due to procedural non-compliance and portal limitations. The Court directed the authorities to accept a manual application for revocation of cancellation of GST registration where the online portal no longer permitted filing within the prescribed time limit.
Introduction
In Diya Distributors vs Deputy State Tax Officer & Others, the Telangana High Court dealt with a recurring issue faced by taxpayers under the GST regime — inability to seek revocation of cancelled GST registration because the statutory time limit had expired and the GST portal no longer allowed online filing.
The Court adopted a pragmatic and taxpayer-friendly approach by permitting manual submission of the revocation application and directing the competent authority to decide the matter in accordance with law.
Case Background
The GST registration certificate of the petitioner, Diya Distributors, bearing GSTIN No.36DHHPA7385F1Z8, was cancelled through Form GST REG-19 dated 23.03.2024.
The cancellation was reportedly made on the ground of filing NIL returns.
