Sri Rama Realty Ventures India Private Limited Vs Superintendent (Telangana High Court)
Telangana High Court Allows Fresh Application for Revocation of GST Registration Despite Rejection of Delay Condonation Request
The Telangana High Court disposed of a writ petition challenging the cancellation of the petitioner’s GST registration dated 24.09.2024 and the order dated 13.02.2025 rejecting its delay condonation application for revocation of the cancellation. The GST registration had been cancelled for non-furnishing of returns for six months. The petitioner submitted that its application for revocation filed on 20.01.2025 was rejected solely on the ground that the delay exceeded 180 days and sought another opportunity to explain the delay. The respondent submitted that the application had been rejected as the delay was beyond 180 days and left the matter to the Court. Considering the facts and circumstances, the High Court held that the petitioner should be given an opportunity to file a fresh application for revocation of cancellation of registration before the competent authority. The Court directed that if such application is filed within two weeks, the competent authority shall consider it within a reasonable time after providing an opportunity to the petitioner. The writ petition was disposed of without any order as to costs.
