KBG Associates Vs Superintendent of Central Tax (Telangana High Court)
The Telangana High Court heard a writ petition filed by the petitioner seeking revocation of cancellation of its GST Registration Certificate No. 36AAHFK2231N2Z7, which had been cancelled through Form GST REG-19 dated 14.08.2025 for non-filing of returns for a consecutive period of six months.
The petitioner submitted that the time to file a statutory appeal against the cancellation order had expired. It contended that the returns were not filed because the tax consultant entrusted with GST compliance failed to inform the petitioner about the issuance of the show cause notice and the requirement to submit a reply. According to the petitioner, the impugned ex parte order was passed due to this failure and there was no intentional delay. The petitioner requested a direction permitting respondent No. 1 to entertain an application for revocation of cancellation of the GST registration and decide it in accordance with law.
The learned Senior Standing Counsel appearing for respondent Nos. 1 and 2 submitted that the GST Registration Certificate had been cancelled on account of non-filing of returns for a consecutive period of six months.
Having regard to the facts and circumstances of the case and taking note that the cancellation was on account of non-filing of returns for six consecutive months, the High Court granted liberty to the petitioner to approach the competent authority within two weeks for submission of an application for revocation of cancellation of GST registration online. The Court further directed that, if the online application was not accepted for technical reasons, the petitioner could submit the application in physical form.
The Court directed the competent authority to entertain the application and take a decision in accordance with law within three weeks thereafter.
Accordingly, the writ petition was disposed of. There was no order as to costs, and all pending miscellaneous applications stood closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. M. Amarnath, learned counsel for the petitioner.
Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos.1 and 2.
Mr. R.V. Pavan Maitreya, learned Standing Counsel for Central Government. appears for respondent No.3.
2. The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36AAHFK2231N2Z7 was cancelled vide Order for Cancellation of Registration passed in Fort GST REG-19 dated 14,08.2025 for non-filing of returns for a consecutive period of six months. Now, it is time-barred to prefer an appeal by the petitioner against the order of cancellation of GST Registration Certificate. Therefore, the petitioner has filed the instant writ petition for revocation of cancellation of GST Registration Certificate.
3. Learned counsel for the petitioner submits that non-filing of returns was for the reason that the tax consultant, who was entrusted with the GST compliance work. failed to inform the petitioner about the issuance of show cause notice and requirement of submitting reply. As such. the impugned ex-parte order has been passed by the department and there was no intentional delay. Therefore, the petitioner prays that respondent No.1 may be directed to entertain the petitioner’s application for revocation of cancellation of registration and take a decision thereupon in accordance with lass.
4. Learned Senior Standing Counsel appearing for respondent Nos.1 and 2 submits that the apparent reason for cancellation of GST Registration Certificate was on account of non-filing of returns for the consecutive period of six months.
5. Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration certificate of the petitioner was cancelled on account of non-filing of returns for the consecutive period of six months. we are inclined to allow liberty to the petitioner to approach the competent authority within a period of two weeks from today for submission of application for revocation of cancellation of GST registration online and if it is not being accepted for any technical reasons then to submit it in physical form. The competent authority would entertain it and take a decision thereon in accordance with law within a period of three weeks thereafter.
6. The instant writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications. if any pending, shall stand closed.
