Shakeer Hussain Khan Vs State of Telangana (Telangana High Court)
Summary: The Telangana High Court disposed of a writ petition concerning cancellation of the petitioner’s GST registration by an order in Form GST REG-19 dated 31 August 2026. The order stated that the petitioner had filed a reply but had not submitted sales and purchase invoices with the relevant supporting documents. The petitioner approached the High Court seeking revocation of the cancellation. His counsel submitted that he had approached the Court within the period stipulated under Rule 23 of the Central Goods and Services Tax Rules, 2017, and ultimately sought liberty to apply to the competent authority for revocation. Counsel for CBIC stated that such an application, accompanied by supporting documents, could be considered in accordance with law. The High Court granted the petitioner liberty to submit an online revocation application within the period stipulated under Rule 23. If technical reasons prevented online submission, he could submit it in physical form. The competent authority was directed to entertain the application and decide it in accordance with law. The Court did not itself revoke the cancellation or decide whether the petitioner’s documents were sufficient.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36EJLPS6139A1ZO was cancelled vide impugned order passed in Form GST REG-19 dated 31.08.2026 on the ground that the petitioner has not submitted the sales and purchase invoices along with relevant supporting documents though he filed his reply. The petitioner has preferred the instant writ petition for revocation of cancellation of GST registration.
3. Learned counsel for the petitioner submits that the petitioner has approached this Court within the period stipulated under Rule 23 of the Central Goods and Services Tax Rules, 2017 (for short, “the Rules”) for moving the competent authority for revocation of order of cancellation of the GST passed on 31.08.2026.
4. However, after arguing for some time, learned counsel for the petitioner seeks liberty to the petitioner to approach the competent authority for filing an application for revocation of the order of cancellation of registration and the same may be considered.
5. Learned Senior Standing Counsel for CBIC submits that the reason for cancellation of petitioner’s GST registration is on account of non-submission of sales and purchase invoices along with relevant supporting documents. However, if the petitioner approaches the competent authority with an application for revocation of the order of cancellation of registration along with the supporting documents, the same may be considered in accordance with law.
6. Having regard to the aforesaid facts and circumstances, we are inclined to allow liberty to the petitioner to approach the competent authority within the period stipulated under Rule 23 of the Rules for submission of an 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.
7. The instant writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
