Blue Moon Transport Vs Deputy State Tax Officer (Telangana High Court)
Summary: The Telangana High Court, in Blue Moon Transport v. Deputy State Tax Officer, permitted a taxpayer to submit a physical application for revocation of cancellation of GST registration despite expiry of the period available for filing an appeal and the GST portal’s refusal to accept an online revocation application beyond the prescribed time limit. The Court directed the competent authority to entertain the manual application if submitted within two weeks and decide it in accordance with law within three weeks thereafter.
Background and cancellation of GST registration: The petitioner held GST Registration Certificate No. 36BFQPP6656D I ZY. Its registration was cancelled through an order issued in FORM GST REG-19 dated 18 June 2025 because GST returns had not been filed for six consecutive months. By the time the petitioner sought relief, the statutory period for filing an appeal against the cancellation order had expired. The petitioner consequently approached the Telangana High Court through a writ petition seeking an opportunity to obtain revocation of cancellation of its GST registration.
Petitioner’s explanation for non-compliance: The petitioner’s counsel submitted that the proprietrix had completely relied upon her accountant for filing monthly GST returns. She was also unaware of the show cause notice issued in connection with the cancellation proceedings. According to the petitioner, the delay in compliance was not intentional. Although the petitioner attempted to submit an application for revocation of cancellation, the GST portal did not permit its submission because the prescribed time limit had expired. The petitioner therefore requested that the competent authority be directed to accept a manual application and decide it in accordance with law.
Submissions of the State Tax Department: The learned Special Government Pleader for State Tax submitted that the apparent reason for cancellation of the petitioner’s GST registration was the failure to file returns for six consecutive months. The State’s submission thus identified the statutory non-compliance underlying the cancellation order.
High Court’s consideration and directions: After considering the circumstances and the reason for cancellation, the Telangana High Court granted the petitioner an opportunity to approach the competent authority through a physical application for revocation of cancellation of GST registration. The Court directed that, if the petitioner submitted the application within two weeks from the date of the order, the competent authority would entertain it and take a decision in accordance with law within three weeks thereafter.
Legal significance: The decision concerns access to the revocation procedure where the taxpayer could no longer file an appeal within the prescribed limitation period and the GST portal prevented submission of an online application. The High Court provided a limited procedural remedy by allowing the application to be submitted physically and requiring the competent authority to consider it. The judgment did not automatically restore registration, waive outstanding GST compliance obligations or direct that revocation must necessarily be granted.
Final outcome: The writ petition was disposed of with directions permitting submission of a manual revocation application within two weeks and requiring its disposal within three weeks thereafter. No costs were awarded, and pending miscellaneous applications were closed.
FULL TEXT OF THE JUDGMENT/ORDER
Sri V. Ganesh Bhujanga Rao, 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.36BFQPP6656D I ZY was cancelled vide impugned order passed in Form GST REG-19 dated 18.06.2025 for non-filing of returns for a consecutive period of six months. 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 proprietrix of the petitioner has completely relied upon the Accountant for filing of the monthly returns and it 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 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 for the consecutive period of six months.
5. Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration certificate of the petitioner was cancelled on account of non-filing of returns for the consecutive period of six months, if the petitioner approaches the competent authority within a period of two weeks from today for submission of application for revocation of cancellation of GST registration certificate, in physical form, the competent authority would entertain it and take a decision thereupon 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 pending, if any, shall stand closed.
