Sri Mallikarjuna Enterprises Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Allows Physical Filing of GST Registration Revocation Application Where GST Portal Restricts Online Submission
Summary: The Telangana High Court granted relief to M/s. Sri Mallikarjuna Enterprises, whose GST registration had been cancelled through Form GST REG-19 dated 17 July 2025 for failure to file returns for six consecutive months. The petitioner’s appeal against cancellation had been rejected on the ground of delay. The petitioner explained that financial difficulties had prevented timely filing of returns and that the GST portal was not accepting an application for revocation because the prescribed time limit had expired. The petitioner therefore approached the High Court seeking permission to submit the application manually. Considering the circumstances, the Court permitted the petitioner to approach the competent authority within two weeks from 1 October 2026 and submit an application for revocation of cancellation online. If online submission was not accepted for technical reasons, the petitioner was permitted to submit the application in physical form. 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 restore the GST registration or waive the statutory requirements for revocation. The writ petition was disposed of without costs, with pending miscellaneous applications closed.
Facts of the Case
The GST registration of M/s. Sri Mallikarjuna Enterprises, represented by its proprietor, Sri Pendli Malla Reddy, was cancelled by an order in Form GST REG-19 dated 17.07.2025 on the ground of non-filing of returns for six consecutive months.
The petitioner challenged the cancellation before the appellate authority; however, the appeal was rejected on the ground of delay. Subsequently, the petitioner approached the Telangana High Court seeking relief against the cancellation of GST registration.
The petitioner submitted that the failure to file returns was attributable to financial difficulties during the relevant tax period and that there was no intentional delay. It was further submitted that the GST portal did not permit the filing of an application for revocation of cancellation because the prescribed time limit had expired. Accordingly, the petitioner requested permission to submit the application manually before the competent authority.
Decision of the Telangana High Court
Considering the facts and circumstances, the Hon’ble High Court granted liberty to the petitioner to approach the competent authority within two weeks from 01.10.2026 for filing an application seeking revocation of cancellation of GST registration.
The Court directed that the application should first be submitted online. However, if online submission was not accepted due to technical reasons, the petitioner was permitted to submit the application in physical form.
The competent authority was directed to entertain the application and take a decision in accordance with law within three weeks thereafter.
The writ petition was accordingly disposed of without any order as to costs.
Key Takeaways for GST Taxpayers and Practitioners
- Alternative filing mechanism: Where the GST portal does not accept an application due to technical reasons, physical submission may be permitted pursuant to the Court’s directions in the facts of this case.
- Opportunity to seek restoration: The petitioner was granted an opportunity to approach the competent authority despite the earlier rejection of the appeal on the ground of delay.
- Reason for default: Financial difficulties were put forward as the reason for non-filing of returns. The Court’s order does not establish a general exemption from the consequences of delayed filing.
- Time-bound compliance: The petitioner was required to approach the authority within two weeks, and the authority was directed to decide the application within three weeks thereafter.
Conclusion
The decision in M/s. Sri Mallikarjuna Enterprises provides practical relief to a taxpayer whose GST registration was cancelled for non-filing of returns and whose online application for revocation could not be submitted because of the prescribed time limit. The judgment recognises an alternative physical filing route in the circumstances of the case and requires the competent authority to consider the application in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. V. Veeresham, learned counsel for the petitioner.
Mr. Dominic Fernandes, learned Senior Standing Counsel appears for Central Board of Indirect Taxes and Customs (CBIC).
2. The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.CAUPP1238D1ZJ was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 17.07.2025 for non-filing of returns for a consecutive period of six months. Against the said order, the petitioner preferred an appeal and the same has been rejected on the ground of delay. 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 petitioner had not filed returns due to financial difficulties during the relevant tax period 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 Senior Standing Counsel for CBIC 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, 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.
