Synergy Foods And Beverages Vs Deputy State Tax Officer (Telangana High Court)
The Telangana High Court heard the case of Synergy Foods and Beverages vs Deputy State Tax Officer, where the petitioner sought relief following the cancellation of its GST registration. The petitioner’s registration had been cancelled effective 31 December 2023, by an order dated 13 September 2024, under Form GST REG-19 issued under Rule 22(3) of the Telangana Goods and Services Tax Rules, 2017. The cancellation was based on the petitioner’s failure to furnish GST returns for the prescribed period, in violation of Section 29(2)(c) of the Telangana Goods and Services Tax Act, 2017.
Instead of filing a timely application for revocation before the proper or higher authority under Rule 23(1) of the Rules, the petitioner filed a belated appeal, which was rejected by an order dated 29 September 2025. Counsel for the petitioner highlighted that there were no outstanding tax dues and cited illness as the reason for delay, supported by medical certificates submitted with the appeal.
The State Tax Department, represented by the Special Government Pleader, noted that the appeal was rejected due to delay and emphasized that any revocation application would require the payment of outstanding dues. The time limit for approaching the Commissioner of Taxes had also expired. However, the State did not oppose the Court granting the petitioner an opportunity to file an application for revocation.
