Gollana Raju Contractor Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Permits Physical Revocation Application for Time-Barred GST Registration Cancellation
Summary: The Telangana High Court permitted M/s. Gollana Raju Contractor to approach the competent authority with a physical application seeking revocation of cancellation of its GST registration, notwithstanding that the prescribed period had expired and the GST portal was no longer permitting online filing. The petitioner’s GST registration bearing No. 36AWTPG7813Q2ZL had been cancelled through Form GST REG-19 dated 21.10.2025 for non-filing of returns for a consecutive period of six months. Since the time for preferring an appeal against the cancellation order had also expired, the petitioner invoked the writ jurisdiction of the High Court seeking an opportunity to pursue revocation.
The petitioner submitted that there were no outstanding GST dues payable by it and explained that the returns had not been filed because its accountant, under a bona fide impression that there was no business during the relevant tax period, failed to file them. It was specifically contended that there was no intentional delay. Although the petitioner wanted to apply for revocation of the cancelled registration, the GST portal did not permit submission because the prescribed time limit had already expired. The petitioner therefore sought a direction requiring the competent authority to receive the application manually and decide it in accordance with law.
The learned Senior Standing Counsel appearing for the CBIC stated that he had no instructions regarding the petitioner’s assertion that no outstanding dues remained. He nevertheless confirmed that the apparent reason for cancellation of the GST registration was non-filing of returns for six consecutive months. The Court thus considered the procedural difficulty faced by the taxpayer in accessing the statutory revocation mechanism after expiry of the online filing period.
Having regard to the facts and circumstances, particularly the reason for cancellation, the Telangana High Court granted the petitioner an opportunity to approach the competent authority within two weeks from the date of its order and submit the application for revocation of cancellation in physical form. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter. The Court did not itself revoke the cancellation or direct automatic restoration of the GST registration; the merits of the revocation application were left for determination by the competent authority.
The decision therefore provides a procedural remedy where expiry of the prescribed period prevents a taxpayer from submitting a revocation application through the GST portal. It is important, however, that the relief granted was limited to permitting physical submission and consideration of the application. The statutory authority remains responsible for deciding whether revocation should ultimately be granted in accordance with law. The writ petition was disposed of without any order as to costs, and pending miscellaneous applications were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. Koturu Vijay Kumar, learned counsel appears for the petitioner.
Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondent No.1.
Mr. Mahesh Kosgi, learned Standing Counsel for Central Government appears for respondent No.3.
2. The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36AWTPG7813Q2ZL was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 21.10.2025 for non-filing of returns for a consecutive period of six months. Now, it is time-barred to prefer an appeal by the petitioner against the order of cancellation of GST Registration Certificate. Therefore, 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 accountant of the petitioner had not filed returns on the bona fide impression that the petitioner had no business during the relevant tax period and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST Registration Certificate, 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 Senior Standing Counsel for CBIC appearing for respondent No.1 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 two weeks 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, if any pending, shall stand closed.
