Vijayanta Engineering Enterprises Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court permits revocation application where GST registration was cancelled for non-filing of returns
The Telangana High Court considered a challenge to cancellation of the petitioner’s GST registration by order dated 19.02.2026 in Form GST REG-19 on the ground of non-filing of returns for a consecutive period of six months. The Special Government Pleader for State Tax submitted that the period of 270 days for approaching the competent authority under Rule 23(1) of the Telangana Goods and Services Tax Rules, 2017, had not yet expired for seeking revocation of the cancellation. In view of this, the High Court disposed of the writ petition and granted liberty to the petitioner to approach the competent authority with an application for revocation of cancellation within two weeks, taking all grounds of law available to it. The Court directed that the competent authority consider the application, if filed within time, in accordance with law. There was no order as to costs, and pending miscellaneous applications, if any, were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Sri A. Kiran Manohar, learned counsel for the petitioner.
Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondent Nos.1 and 2.
2. Cancellation of Goods and Services Tax (GST) registration of the petitioner vide impugned order dated 19.02.2026 in Form GST REG-19 on grounds of non-filing of returns for a consecutive period of six months has been assailed in the writ petition.
3. Learned Special Government Pleader for State Tax submits that the period of 270 days for approaching the competent authority under Rule 23(1) of the Telangana Goods and Services Tax Rules, 2017, is not yet over for seeking revocation of the cancellation of registration.
4. In that view of the matter, the writ petition is disposed of with liberty to the petitioner to approach the competent authority with an application for revocation of cancellation of registration taking all such grounds of law as are available to it within a period of two weeks. Needless to say, the competent authority would consider such application, if made within time, in accordance with law.
5. The writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
