Akshaya Teja Shree Engineering Works Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Fresh Manual Application for Revocation of GST Registration Cancellation
Summary: The Telangana High Court permitted M/s. Akshaya Teja Shree Engineering Works to submit a fresh manual application for revocation of cancellation of GST registration within two weeks. The Court directed that the competent authority consider the fresh application in accordance with law, without being prejudiced by the rejection of the earlier application due to the petitioner’s failure to file a reply to the show cause notice.
Background of the Case
The petitioner’s GST registration was cancelled by an order dated 17.07.2025, issued in FORM GST REG-19 following a show cause notice dated 16.06.2025. The petitioner did not file a reply to the notice.
The petitioner subsequently applied for revocation of cancellation on 31.10.2025. That application was rejected by an order dated 25.07.2026, and by then the limitation period for filing an appeal had also expired.
Petitioner’s Submissions
The petitioner’s counsel submitted that the reply to the show cause notice had not been filed inadvertently because the tax consultant had failed to file the returns. The petitioner sought one further opportunity, either to submit a reply for fresh consideration of the earlier revocation application or to file a fresh application for revocation.
State Tax Department’s Submissions
The State Tax Department submitted that the petitioner could be permitted to file a fresh application for revocation before the competent authority within a stipulated period. The authority could then consider the application in accordance with law.
High Court’s Directions
Considering the submissions and the circumstances stated in the writ affidavit, the High Court granted the petitioner liberty to:
- File a fresh application for revocation of cancellation of registration manually within two weeks; and
- Have that application considered by the competent authority in accordance with law.
The Court further directed that the fresh application should be considered without prejudice from the rejection of the earlier application on the ground that no reply had been filed.
