Sri Sai Krupa Services Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Fresh Application for Revocation of GST Registration Despite Earlier Rejection for Non-Reply
The Telangana High Court granted liberty to a taxpayer to file a fresh application for revocation of cancellation of GST registration after its earlier revocation application was rejected due to failure to respond to a show cause notice. The Court directed the authorities to consider the fresh application independently and without being influenced by the earlier rejection.
Introduction
In M/s. Sri Sai Krupa Services v. Deputy State Tax Officer & Another, the petitioner sought relief against the rejection of its application for revocation of GST registration cancellation. The rejection had occurred because no reply was submitted to the show cause notice issued during the revocation proceedings. Considering the circumstances explained by the taxpayer, the Telangana High Court provided an opportunity to file a fresh revocation application.
Facts of the Case
The petitioner’s GST registration was cancelled through an order dated 23.12.2024 issued in Form GST REG-19. Thereafter:
- The petitioner filed an application for revocation of cancellation on 12.2024.
- A show cause notice was issued on 05.2025during the revocation proceedings.
- The petitioner failed to submit a reply to the show cause notice.
- Consequently, the revocation application was rejected on 08.2025.
- By the time the petitioner sought further remedies, the limitation period for filing an appeal had also expired.
Petitioner’s Contentions
