Holi Restaurant and Bar Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Physical Filing of GST Registration Revocation Application Where Portal Does Not Accept It
Summary: The Telangana High Court granted liberty to a taxpayer whose GST registration had been cancelled for non-filing of returns to apply for revocation of cancellation. The Court permitted online filing within two weeks and directed that, if the GST portal did not accept the application for technical reasons, the taxpayer could submit it in physical form. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter.
Introduction
The Telangana High Court in M/s. Holi Restaurant and Bar vs Deputy State Tax Officer, Hydernagar-I & Others considered a writ petition seeking revocation of cancellation of GST registration.
The petitioner’s GST registration was cancelled through an order in FORM GST REG-19 dated 23.01.2024 on the ground of non-filing of returns for the prescribed periods.
Case Background
The petitioner, M/s. Holi Restaurant and Bar, approached the High Court after its GST registration was cancelled for non-filing of returns.
The petitioner stated that it had relied entirely upon its accountant for filing monthly returns and that it was unaware of the Show Cause Notice. It further submitted that the delay was not intentional.
According to the petitioner, an attempt to file an application for revocation through the GST portal was unsuccessful because the prescribed time limit had expired. The petitioner therefore sought a direction to the jurisdictional authority to accept the application manually and decide it in accordance with law.
Petitioner’s Contentions
The petitioner submitted that:
- It had relied upon its accountant for filing monthly GST returns.
- It was unaware of the Show Cause Notice.
- The non-filing of returns and resulting delay were not intentional.
- The GST portal did not permit filing of the revocation application because the prescribed time limit had expired.
- The competent authority should be directed to accept the application manually and decide it in accordance with law.
Respondent’s Stand
The State Tax Department submitted that the apparent reason for cancellation of the petitioner’s GST registration was non-filing of returns for the prescribed periods.
Court’s Observations and Directions
Having regard to the facts and circumstances, the Telangana 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.
The Court directed that the application should be submitted online. However, if the GST portal did not accept the application for technical reasons, the petitioner could submit it in physical form.
The competent authority was directed to entertain the application and take a decision in accordance with law within three weeks thereafter.
Final Judgment
The Telangana High Court disposed of the writ petition with the following directions:
1. The petitioner was granted liberty to approach the competent authority for revocation of cancellation of GST registration.
2. The application was to be submitted online within two weeks.
3. If the online application was not accepted for technical reasons, the petitioner could submit it in physical form.
4. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter.
5. The writ petition was disposed of, with no order as to costs.
Author’s Analysis
1. Alternative to Online Filing
The order addresses a practical difficulty faced by taxpayers when the GST portal does not permit submission of a revocation application after expiry of the prescribed time limit.
The Court expressly permitted physical filing where the application could not be accepted online for technical reasons.
2. Limited Procedural Relief
The High Court did not itself revoke the petitioner’s GST registration. Instead, it granted liberty to submit an application and directed the competent authority to consider it in accordance with law.
Accordingly, the order provides an opportunity to seek revocation; it does not guarantee that the registration will be restored.
3. Decision Left to the Competent Authority
The petitioner relied on its accountant’s role and its lack of awareness of the Show Cause Notice to explain the non-filing of returns. The Court granted liberty to apply for revocation, but left the application to be decided by the competent authority in accordance with law.
Conclusion
In M/s. Holi Restaurant and Bar vs Deputy State Tax Officer, Hydernagar-I & Others, W.P. No. 27316 of 2026, the Telangana High Court granted a taxpayer whose GST registration had been cancelled for non-filing of returns an opportunity to apply for revocation.
The Court allowed two weeks for submission of the application online and permitted physical filing if the GST portal did not accept it for technical reasons. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Mr. V. Ganesh Bhujanga Rao, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36AERPD6944D2ZC was cancelled vide impugned order in Form GST REG-19 dated 23.01.2024 for non-filing of returns for prescribed periods. Thereafter, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST registration.
3. Learned counsel for the petitioner submits that non-filing of returns was for the reason that the petitioner has completely relied upon the Accountant for filing of the monthly returns and he was unaware of the show cause notice and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration, the GST portal did not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner prays that respondent No.1 may be directed to entertain the petitioner’s application manually and take a decision thereupon in accordance with law.
4. Learned Special Government Pleader for State Tax submits that the apparent reason for cancellation of GST registration of the petitioner was on account of non-filing of returns for prescribed periods.
5. Having regard to the aforesaid facts and circumstances, 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 pending, if any, shall stand closed.
