CBR Logistics Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Fresh Application for Revocation of GST Registration Cancellation Despite Rejection of Belated Appeal
The Telangana High Court granted liberty to a taxpayer whose GST registration had been cancelled for non-filing of returns to submit a fresh application for revocation of cancellation before the competent authority. The Court directed that such application be considered in accordance with law, subject to payment of any outstanding tax dues.
Introduction
In M/s. CBR Logistics v. Deputy State Tax Officer & Others, the petitioner challenged the cancellation of its GST registration and the rejection of its revocation application and subsequent appeal.
Recognizing the petitioner’s willingness to regularize its compliance and approach the proper authority, the Court permitted a fresh application for revocation under the GST Rules.
Facts of the Case
The petitioner’s GST Registration Certificate bearing GSTIN No. 36AAQFC8200L1Z6 was cancelled through Form GST REG-19 dated 10.02.2025 on the ground of:
- Non-filing of GST returns for the prescribed period.
- Violation of Section 29(2)(c) of the Telangana Goods and Services Tax Act, 2017.
Subsequently:
- The petitioner filed an application for revocation of cancellation.
- The revocation application was rejected on 23.05.2025.
- A belated appeal filed against the rejection order was also dismissed on 28.11.2025 on the ground of delay.
Aggrieved by these developments, the petitioner approached the High Court.
