Upper Vantage LLP Vs Deputy State Tax Officer and Two Others (Telangana High Court)
Telangana High Court Allows Physical Filing of GST Revocation Application After Portal Restricts Online Filing
SEO Title: Telangana High Court Permits Physical GST Revocation Application After Portal Deadline
SEO Description: Telangana High Court permits physical filing of GST revocation application where the portal did not accept filing beyond the prescribed time limit.
The Telangana High Court granted a taxpayer whose GST registration had been cancelled for non-filing of returns liberty to submit an application for revocation in physical form. The Court directed the jurisdictional authority to entertain the application and decide it in accordance with law.
The relief was granted after the petitioner submitted that no GST dues remained outstanding and that the GST portal did not permit filing of the revocation application because the prescribed time limit had expired. The Court did not itself restore the registration or determine the petitioner’s liability.
Introduction
The Telangana High Court in M/s. Upper Vantage LLP vs Deputy State Tax Officer & Others considered a writ petition seeking revocation of cancellation of GST registration.
The petitioner’s registration was cancelled through FORM GST REG-19 dated 25.06.2025 on the ground of non-filing of returns for the prescribed periods. The writ petition was filed on 20.08.2026.
