Anjaneya Kirana Merchants Vs Deputy State Tax Officer (Telangana High Court)
Summary: The Telangana High Court granted Anjaneya Kirana Merchants an opportunity to file a fresh application for revocation of cancellation of GST registration, notwithstanding the rejection of its earlier application for failure to respond to a show cause notice. The Court directed that the fresh application be submitted manually within two weeks and considered by the competent authority in accordance with law, without prejudice arising from the earlier rejection.
Background of the dispute: The petitioner’s GST registration had been cancelled by an order dated 20 November 2025 issued in FORM GST REG-19. The petitioner subsequently applied for revocation of the cancellation. A show cause notice was issued on 4 December 2025, but no reply was submitted. Consequently, the competent authority rejected the revocation application by an order dated 17 December 2025. By that stage, the limitation period for filing an appeal had also expired.
Petitioner’s explanation: The petitioner submitted that it had relied on its accountant for filing monthly GST returns and was unaware of the show cause notice. The failure to respond was described as inadvertent. Accordingly, the petitioner requested another opportunity either to reply to the show cause notice and obtain fresh consideration of the earlier application or to submit a fresh revocation application.
State’s submissions: The learned Special Government Pleader for State Tax submitted that the petitioner could be permitted to submit a fresh revocation application before the competent authority within a stipulated period. The authority could then examine that application in accordance with law.
High Court’s decision: Considering the submissions of both parties, the circumstances of the case and the grounds stated in the writ affidavit, the High Court permitted the petitioner to submit a fresh application for revocation of cancellation of registration manually within two weeks. If filed within that period, the competent authority was directed to consider the application in accordance with law, without being prejudiced by the rejection of the earlier application for failure to submit a reply.
Final outcome: The writ petition was disposed of without any order as to costs. All pending miscellaneous applications were closed. The Court did not itself restore the GST registration; it granted the petitioner an opportunity to seek fresh consideration from the competent authority.
FULL TEXT OF THE JUDGMENT
Heard Mr. V.Ganesh Bhujanga Rao, learned counsel appearing for petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for respondents No.1 and 2.
2. The petitioner filed an application for revocation of cancellation of registration before the competent authority against the order for cancellation of registration dated 20.11.2025 issued in FORM GST REG-19. A show cause notice was issued on 04.12.2025. However, the petitioner failed to file reply, leading to rejection of the application for revocation of cancellation of registration vide order dated 17.12.2025. By that time, the limitation for filing an appeal had also expired.
3. Learned counsel for the petitioner submits that he relied upon the accountant for filing of monthly returns and was unaware of the show cause notice. As such. reply to the show cause notice could not be filed inadvertently. Therefore, one opportunity may be granted to the petitioner either to file reply to the show cause notice for fresh consideration of its application for revocation of cancellation of registration or to make a fresh application for revocation of cancellation of registration.
4. Learned Special Government Pleader for State Tax submits that the petitioner may be allowed to submit fresh application for revocation of cancellation of registration before the competent authority within a stipulated period, which may be considered by the competent authority in accordance with law.
5. Considering the submissions made by the learned counsel for the parties and in the facts and circumstances and the grounds stated in the writ affidavit, we deem it proper to give liberty to the petitioner to file a fresh application for revocation of cancellation of registration before the competent authority within a period of two (2) weeks, manually. If such an application is filed, the competent authority would consider the same in accordance with law without being prejudiced by the rejection of the earlier application on ground of failure to file reply.
6. Accordingly, the instant Writ Petition is disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
