Suregrow Farms (OPC) Private Limited Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Online or Physical Application for Revocation of GST Registration Cancellation
Summary: The Telangana High Court granted M/s. Suregrow Farms (OPC) Private Limited liberty to approach the competent authority for revocation of cancellation of its GST registration. The Court permitted the petitioner to submit its application online and, if the portal did not accept it for technical reasons, in physical form. The competent authority was directed to consider the application in accordance with law within three weeks thereafter.
Background of the Case
The petitioner’s GST registration, bearing GSTIN 36ABACS2870E1ZH, was cancelled by an order in FORM GST REG-19 dated 28.04.2025 on the ground of non-filing of returns. The petitioner approached the High Court seeking revocation of the cancellation.
Petitioner’s Submissions
The petitioner submitted that returns had not been filed because there was no business activity. It also stated that its accountant had not properly advised the firm or attended to the filing of returns.
According to the petitioner, an application for revocation could not be submitted because the GST portal did not permit filing beyond the prescribed time limit. The petitioner therefore requested a direction allowing it to submit the application manually for consideration in accordance with law.
State Tax Department’s Submission
The Assistant Government Pleader submitted that the apparent reason for cancellation of the petitioner’s GST registration was non-filing of returns.
High Court’s Directions
Considering the facts and circumstances, the High Court granted the petitioner liberty to approach the competent authority within two weeks from the date of the order.
The Court directed that:
1. The petitioner may first submit the revocation application online.
2. If the application is not accepted due to technical reasons, the petitioner may submit it in physical form.
3. The competent authority shall entertain the application and decide it in accordance with law within three weeks thereafter.
The writ petition was disposed of, with no order as to costs. Pending miscellaneous applications, if any, were closed.
Significance of the Order
The order provides a procedural route for the petitioner to seek revocation where the GST portal does not accept the application for technical reasons. It allows the petitioner to try online filing first and then submit a physical application if the online application is not accepted.
The Court did not itself revoke the registration or direct the authority to allow the application. The competent authority must consider the application and decide it in accordance with law.
Conclusion
In M/s. Suregrow Farms (OPC) Private Limited vs Deputy State Tax Officer, Medak Circle and Others, the Telangana High Court allowed the petitioner two weeks to apply for revocation of GST registration cancellation, online or physically if technical issues prevented online filing. The competent authority was directed to decide the application within three weeks thereafter, in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36ABACS2870E1ZH was cancelled vide impugned order in Form GST REG-19 dated 28.04.2025 for non-filing of returns. 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 by the petitioner was on account of lack of business activity and that the accountant of the petitioner-firm was not properly advising and attending the office for filing returns. 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 Assistant 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.
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.
