GST Cancellation Appeal Allowed With Delay Condonation Plea: Telangana HC

Arvind Kumar Prajapathi Vs Deputy State Tax Officer (Telangana High Court)

Summary: The Telangana High Court disposed of a writ petition challenging the cancellation of Arvind Kumar Prajapathi’s GST registration and the subsequent rejection of his revocation application. According to the petitioner, proceedings for cancellation had initially been dropped through Form GST REG-20 on 24 January 2026 after consideration of his reply and submissions. A fresh show cause notice was issued on the same date. The petitioner did not reply, and the registration was cancelled through Form GST REG-19 on 23 February 2026. He applied for revocation on 25 February 2026, but did not respond to a show cause notice proposing rejection of that application. The application was rejected through Form GST REG-05 on 6 May 2026. During the writ hearing, the petitioner sought permission to appeal against the impugned orders and requested consideration of the delay in approaching the appellate authority. The State submitted that he could raise all available grounds in an appeal. The High Court permitted him to file an appeal within two weeks along with an application for condonation of delay. It directed the appellate authority to consider the explanation for delay and, if satisfied, decide the appeal on merits in accordance with law. The Court expressed no view on the merits of the cancellation or revocation dispute. It did not itself condone the delay or restore the registration.