GST Registration Revocation Cannot Be Rejected Beyond 270 Days Limit: Telangana HC

By ADV AKRUTI GOYAL (CA) Goods and Services Tax Judiciary May 5, 2026

TaxGuru Citation: 2026 taxguru.in 4897
Case Name: Inam Impex Private Limited Vs Deputy State Tax Officer (Telangana High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Telangana High Court

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Inam Impex Private Limited Vs Deputy State Tax Officer (Telangana High Court)

Telangana High Court sets aside rejection of GST revocation application; clarifies 270-day limit under Rule 23

Introduction

In a significant procedural ruling, the Telangana High Court clarified the scope of limitation for filing revocation applications under GST law. The Court set aside the rejection of a revocation application on the ground of delay and emphasized that taxpayers are entitled to file such applications within the extended 270-day period under Rule 23. The judgment also reinforces the importance of granting proper opportunity of hearing.

Case Background

The petitioner, M/s. Inam Impex Private Limited, faced:
- Cancellation of GST registration via Form GST REG-19 dated 09.09.2024.
Reason for cancellation:
- Allegation of issuing invoices without actual supply in violation of Rule 21(b) of GST Rules.
Subsequent developments:
- The petitioner filed:
  - Revocation application along with delay condonation on 24.02.2025.
- Department issued:
  - Show cause notice dated 27.02.2025.
- However:
  - Application for condonation of delay was rejected on 05.03.2025.
The petitioner approached the High Court challenging:
- Rejection of delay condonation and revocation application.

Key Legal Issue

Whether rejection of revocation application on the ground of delay is valid when the application is filed within the permissible 270-day period under Rule 23, and without granting adequate opportunity of hearing.