Sony Engineering Enterprises Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Manual Revocation of Cancelled GST Registration Beyond Portal Limitation Analysis of M/s. Sony Engineering Enterprises v. Deputy State Tax Officer
In yet another significant relief-oriented GST ruling, the Telangana High Court in M/s. Sony Engineering Enterprises v. Deputy State Tax Officer reiterated that procedural limitations of the GST portal should not defeat substantive rights of taxpayers seeking restoration of registration.
The decision dated 18.02.2026 continues the growing judicial trend in Telangana where courts are permitting taxpayers to file manual applications for revocation of GST registration cancellation when statutory timelines on the GSTN portal have expired.
Background of the Case
The petitioner’s GST registration bearing No. 36BWMPS8527B1Z6 was cancelled through FORM GST REG-19 dated 28.03.2023 on the ground of:
- non-filing of GST returns for a consecutive period of six months.
The petitioner had earlier filed:
- a delayed statutory appeal against the cancellation order,
which came to be rejected solely on limitation grounds.
Thereafter, the petitioner approached the Telangana High Court seeking revocation of cancellation of GST registration.
Petitioner’s Case
The petitioner argued that:
- there were no outstanding GST dues;
- the defaults occurred because the proprietrix had completely relied upon the accountant for GST compliance;
- the petitioner remained unaware of the show cause notice; and
- the non-compliance was unintentional.
The primary grievance raised before the Court was that:
