GSR Enterprises Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Manual GST Revocation Application Despite Portal Restriction in GSR Enterprises Case
SEO Title: Telangana High Court Allows Manual GST Registration Revocation Filing After Portal Blocks Online Application in GSR Enterprises Case
Introduction
The Telangana High Court once again granted procedural relief to a taxpayer whose GST registration was cancelled for non-filing of returns and whose revocation application could not be filed online due to portal limitations.
In the case of M/s. GSR Enterprises, the Court permitted the taxpayer to submit a physical/manual application for revocation of cancellation of GST registration after observing that the GST portal no longer allowed filing beyond the prescribed time period.
The ruling continues the consistent judicial trend of the Telangana High Court in ensuring that technical and procedural limitations under the GST system do not deprive taxpayers of statutory remedies.
Case Background
Petitioner
M/s. GSR Enterprises, represented by its Proprietor Mr. Solomon Raju Gollavilli, Hyderabad.
Respondents
- Deputy State Tax Officer
- Assistant Commissioner (State Taxes), IDA Gandhinagar Circle, Hyderabad Rural Division
Facts of the Case
The petitioner’s GST registration bearing No. 36AOSPG6956M1Z1 was cancelled through:
- Form GST REG-19 dated 13.02.2024
Reason for cancellation:
- Non-filing of GST returns for a consecutive period of six months.
The writ petition was filed on 02.03.2026 seeking revocation of cancellation of GST registration.
