City Link Broadband Vs State of Telangana (Telangana High Court)
Telangana High Court Permits Manual Revocation Application After Time-Barred Appeal Against GST Cancellation
Summary: The Telangana High Court, in M/s. City Link Broadband v. State of Telangana, State Tax & Others (W.P. No. 31935 of 2026), considered a writ petition filed by a taxpayer whose GST registration had been cancelled through Form GST REG-19 dated 21 September 2024 for failure to file returns for six consecutive months. The taxpayer’s appeal against cancellation had subsequently been dismissed as time-barred. The petitioner attributed the default to severe financial difficulties, unavoidable personal circumstances, lack of technical knowledge and unawareness of the show cause notice. Although the petitioner sought revocation of cancellation, the GST portal did not permit submission because the prescribed limitation period had expired. The petitioner therefore requested permission to submit a manual application. The State Tax Department informed the Court that such an application would be considered by the competent authority. Without expressing any opinion on the merits, the High Court permitted the petitioner to approach the competent authority within two weeks from the date of its order. The petitioner was directed to attempt online submission first and, if prevented by technical reasons, to file the application physically. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter. The Court did not itself revoke the cancellation or restore registration; it provided an opportunity for the petitioner to seek statutory relief through the competent authority. The writ petition was disposed of without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Sri M.V.S. Sai Kumar, learned counsel appears for petitioner.
Sri K. Sai Akarsh, learned Assistant Government Pleader appears for the State Tax.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36DEZPB8320A1ZK was cancelled vide impugned order passed in Form GST REG-19 dated 21.09.2024 for non-filing of returns for a consecutive period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of registration certificate which has been dismissed on the ground of delay. Thereafter, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST registration certificate.
3. Learned counsel for the petitioner submits that during the relevant period, the petitioner faced severe financial difficulties and due to unavoidable personal circumstances, the business operations were adversely affected. It is submitted that non-filing of returns was for the reason that the petitioner has no technical knowledge and he was also unaware of the show cause notice and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration certificate but the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner prays that competent authority may be directed to entertain the petitioner’s application manually and take a decision thereupon in accordance with law.
4. Learned counsel for the respondent Department submits that if the petitioner makes an application for revocation of cancellation of registration manually, the same will be considered by the competent authority.
5. Having regard to the aforesaid facts and circumstances, without commenting on the merits of the case of the parties, we deem it proper to grant 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 accepted for any technical reasons, then, to submit it in physical form. The competent authority would entertain the said application 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.
