Raddi Bazaar Industries Private Limited Vs Appellate Joint Commissioner CT & Others (Telangana High Court)
Telangana High Court Permits Physical Filing of GST Registration Revocation Application Despite Portal Time Limit
Summary: The Telangana High Court, in M/s. Raddi Bazaar Industries Private Limited Vs Appellate Joint Commissioner CT & Others, W.P. No. 34834 of 2026, decided on 14 October 2026, considered a writ petition seeking an opportunity to apply for revocation of cancellation of GST registration after the statutory appeal had been dismissed as time-barred. The petitioner’s GST registration, bearing GSTIN 36AAKCR0495D1ZB, had been cancelled through FORM GST REG-19 dated 12 August 2024 because returns had not been filed for six consecutive months. Following dismissal of the appeal on the ground of delay, the petitioner approached the High Court because the GST portal would not permit submission of a revocation application beyond the prescribed time limit. The petitioner submitted that no outstanding GST dues remained payable and explained that the failure to file returns was unintentional. According to the submissions recorded in the judgment, the proprietrix had relied entirely upon an accountant for filing monthly returns and was unaware of the show-cause notice. Since the prescribed time limit had expired and the online portal prevented submission of the revocation request, the petitioner sought permission to submit a physical application before the competent authority. The State Tax Department confirmed that registration had been cancelled for non-filing of returns for six consecutive months but stated that it had no instructions regarding the petitioner’s assertion that no dues remained outstanding.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Learned counsel Sri K.P.Amarnath Reddy appears for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36AAKCR0495D1ZB was cancelled vide impugned order passed in Form GST REG-19 dated 12.08.2024 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 there are no Goods and Services Tax dues left to be paid by the petitioner. It is submitted 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 she 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 he does not have instruction on the assertion that no outstanding dues remain against the petitioner. He, however, 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 one week 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.
