Adarsha Transport Vs Deputy State Tax Officer (Telangana High Court)
Summary: The Telangana High Court permitted M/s. Adarsha Transport, whose GST registration had been cancelled for non-filing of returns, to approach the competent authority for revocation of cancellation even though the prescribed period had expired. The petitioner’s GST Registration No. 36ABIFM6699L1ZB had been cancelled through Form GST REG-19 dated 12.08.2025. By the time the petitioner sought relief, an appeal against the cancellation order had become time-barred. The petitioner therefore approached the High Court seeking an opportunity to pursue revocation of the cancelled registration.
The petitioner explained that the GST returns could not be filed because the accountant handling its GST compliances had discontinued his services due to personal reasons. It was submitted that the resulting default was not intentional. Although the petitioner sought to submit an application for revocation of cancellation, the GST portal did not permit filing because the prescribed time limit had expired. The petitioner accordingly requested a direction permitting the competent authority to receive the revocation application manually and decide it in accordance with law.
The learned Special Government Pleader appearing for the State Tax authorities submitted that the apparent reason for cancellation of the petitioner’s GST registration was non-filing of returns. Having considered the facts and circumstances, the High Court granted liberty to the petitioner to approach the competent authority within two weeks from the date of its order for submission of an application seeking revocation of cancellation of the GST registration.
The Court specifically required the petitioner to first submit the revocation application online. It further provided that if the application was not accepted online for any technical reasons, the petitioner could submit the application in physical form. The competent authority was directed to entertain the application and take a decision thereon in accordance with law within three weeks thereafter. Thus, the High Court did not itself restore the GST registration or direct that revocation must necessarily be granted; it restored an opportunity to place the revocation request before the statutory authority for consideration.
The decision provides a practical procedural remedy to taxpayers whose GST registrations have been cancelled and who cannot access the online revocation mechanism after expiry of the prescribed period. Significantly, the direction accommodates technical limitations of the GST portal by expressly allowing physical filing where online submission is not accepted. The merits of the revocation application nevertheless remain for the competent authority to decide in accordance with law. The writ petition was accordingly disposed of without any order as to costs, and pending miscellaneous applications were closed.
The Telangana High Court has permitted a taxpayer whose GST registration was cancelled for non-filing of returns to approach the competent authority for revocation of cancellation, allowing the application to be filed online and, where the portal does not permit filing for technical reasons, in physical form.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Sri G.N.G. Shankar, learned counsel for the petitioner.
Sri Swaroop Oorilla, learned Special Government Pleader appears for State Tax.
2. The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36ABIFM6699L1ZB was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 12.08.2025 for non-filing of returns. Now, it is time-barred to prefer an appeal by the petitioner against the order of cancellation of GST Registration Certificate. Therefore, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST Registration Certificate.
3. Learned counsel for the petitioner submits that non-filing of returns was for the reason that the accountant, who was handling the GST compliances, had discontinued the services due to personal reasons and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST Registration Certificate, the GST portal does 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 Certificate 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, if any pending, shall stand closed.
