Anand Reddy Jejah Vs Joint Commissioner (State Tax) (Telangana High Court)
Telangana High Court Sets Aside Non-Speaking Order Rejecting GST Registration Revocation Application Filed with Delay Condonation Request
The Telangana High Court set aside an order rejecting a GST registration revocation application on the ground of delay, holding that the rejection was based on a cryptic and non-speaking order without proper consideration of the taxpayer’s explanation. The Court remanded the matter back to the competent authority for fresh adjudication with a reasoned order.
Introduction
In Anand Reddy Jejah v. Joint Commissioner (State Tax) & Others, the Telangana High Court examined whether a GST authority could reject a delay condonation request and consequent revocation application through a mechanical order lacking reasons.
The Court emphasized that administrative and quasi-judicial authorities must apply their mind to the explanations furnished by taxpayers and pass speaking orders, especially when dealing with applications for revocation of cancellation of GST registration.
Facts of the Case
The petitioner’s GST registration had been cancelled on the ground of failure to file GST returns for a continuous period of six months.
Subsequently:
- The petitioner filed a revocation application on 21.03.2025.
- The application was filed beyond the prescribed 90-day period.
- However, it was accompanied by a delay condonation application and was filed within the permissible 180-day period contemplated under Rule 23 of the CGST Rules, 2017.
- A show cause notice concerning the delay condonation request was issued on 19.09.2025.
- Nearly one year after the revocation application was filed, the authority passed an order on 31.03.2026 rejecting the revocation application solely on the ground of delay.
Petitioner’s Contentions
