Roshan Biharilal Jangle Vs Deputy Tax Officer (Telangana High Court)
Telangana High Court Allows Manual Filing of GST Registration Revocation Application After Portal Restriction
The Telangana High Court directed the State Tax authorities to accept a taxpayer’s manual application for revocation of GST registration cancellation, despite the GST portal not permitting online filing due to expiry of the prescribed time limit. The Court observed that the cancellation was for non-filing of returns and granted the petitioner an opportunity to seek restoration of registration by filing a physical application before the competent authority.
Introduction
In W.P. No. 17274 of 2026, the Telangana High Court considered a writ petition filed by a taxpayer whose GST registration had been cancelled for non-filing of returns. Since the GST portal did not permit submission of a revocation application beyond the prescribed timeline, the petitioner sought permission to file the application manually before the authorities.
The Court exercised its writ jurisdiction to ensure that the taxpayer was not left remediless merely because the online portal did not facilitate filing of the revocation application.
Facts of the Case
The petitioner’s GST registration was cancelled on account of non-filing of GST returns for six consecutive months.
The petitioner submitted that:
- After the COVID-19 pandemic, the business suffered substantial financial losses.
- The business operations eventually came to a standstill.
- The petitioner had relied entirely upon the accountant for filing GST returns.
- The accountant failed to file even NIL returns.
- The proprietor remained unaware of the show cause notice and subsequent cancellation proceedings.
- When the petitioner attempted to file an application for revocation of cancellation, the GST portal did not permit filing because the prescribed time limit had expired.
Accordingly, the petitioner approached the Telangana High Court seeking permission to submit the revocation application in physical form.
