Sri Ramananeya Fertilizers Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Manual Revocation Application Where GST Registration Was Cancelled for Non-Existence of Business at Declared Premises
The Telangana High Court considered a challenge to cancellation of the petitioner’s GST registration certificate No.36ESQPR0489J1ZU through Form GST REG-19 dated 01.10.2025, on the ground that the petitioner did not conduct business from the declared place of business or that the place was not found. The petitioner submitted that it became aware of the cancellation when approaching suppliers for fertilizers and pesticides and alleged that the respondent had inspected the wrong premises instead of the registered premises mentioned in the GST registration certificate. The petitioner further stated that it could not file a revocation application through the GST portal because the 270-day period for filing the application had lapsed. The Special Government Pleader submitted that a manually filed revocation application would be considered by the competent authority. Considering the circumstances, the High Court permitted the petitioner to approach the competent authority within one week for submission of an application for revocation of cancellation in physical form. The competent authority was directed to entertain the application and take a decision in accordance with law within three weeks thereafter. The writ petition was disposed of with no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. K.P. Amarnath Reddy, learned counsel for the petitioner.
Mr. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondent Nos.1 and 2.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36ESQPR0489J1ZU was cancelled vide impugned order passed in Form GST REG-19 dated 01.10.2025 on the ground that person does not conduct any business from declared place of business/place of business not found.
3. Learned counsel for the petitioner submits that the petitioner came to know about cancellation of its registration when it approached its suppliers for purchase of fertilizers and pesticides. He submits that respondent No.1 instead of inspecting the registered premises of the petitioner which has been mentioned in the registration certificate has inspected the wrong premises and issued the show cause notice and passed the impugned order. He submits that when the petitioner tried to file revocation application in the GST portal, it is not permitted to do so, as time of 270 days for filing revocation application is lapsed.
4. Learned Special Government Pleader for State Tax submits that if the petitioner makes an application for revocation of cancellation of registration manually, the same will be considered by the competent authority.
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 the ground that person does not conduct any business from declared place of business/place of business not found, if the petitioner approaches the competent authority within a period of one week from today for submission of application for revocation of cancellation of GST registration certificate, in physical form, the competent authority would entertain it and take a decision thereupon in accordance with law within a period of three weeks thereafter.
6. The Writ Petition is accordingly disposed of. However, there shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
