Akshaya Teja Shree Engineering Works Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Fresh Manual Application for Revocation of GST Registration Cancellation
Summary: The Telangana High Court permitted M/s. Akshaya Teja Shree Engineering Works to submit a fresh manual application for revocation of cancellation of GST registration within two weeks. The Court directed that the competent authority consider the fresh application in accordance with law, without being prejudiced by the rejection of the earlier application due to the petitioner’s failure to file a reply to the show cause notice.
Background of the Case
The petitioner’s GST registration was cancelled by an order dated 17.07.2025, issued in FORM GST REG-19 following a show cause notice dated 16.06.2025. The petitioner did not file a reply to the notice.
The petitioner subsequently applied for revocation of cancellation on 31.10.2025. That application was rejected by an order dated 25.07.2026, and by then the limitation period for filing an appeal had also expired.
Petitioner’s Submissions
The petitioner’s counsel submitted that the reply to the show cause notice had not been filed inadvertently because the tax consultant had failed to file the returns. The petitioner sought one further opportunity, either to submit a reply for fresh consideration of the earlier revocation application or to file a fresh application for revocation.
State Tax Department’s Submissions
The State Tax Department submitted that the petitioner could be permitted to file a fresh application for revocation before the competent authority within a stipulated period. The authority could then consider the application in accordance with law.
High Court’s Directions
Considering the submissions and the circumstances stated in the writ affidavit, the High Court granted the petitioner liberty to:
- File a fresh application for revocation of cancellation of registration manually within two weeks; and
- Have that application considered by the competent authority in accordance with law.
The Court further directed that the fresh application should be considered without prejudice from the rejection of the earlier application on the ground that no reply had been filed.
The writ petition was disposed of, with no order as to costs. Any pending miscellaneous applications were closed.
Significance of the Order
The order provides a further opportunity to the petitioner to seek revocation despite the rejection of the earlier application and expiry of the appeal limitation period. The relief granted is procedural: the Court allowed a fresh manual application and required the competent authority to consider it in accordance with law.
The Court did not itself revoke the GST registration or direct that the application be allowed. The fresh application remains subject to consideration by the competent authority.
Conclusion
In M/s. Akshaya Teja Shree Engineering Works, the Telangana High Court permitted a fresh manual revocation application to be filed within two weeks and directed the competent authority to consider it without being prejudiced by the earlier rejection for non-filing of a reply. The order gives the petitioner an opportunity to pursue the statutory process, while leaving the decision on revocation to the competent authority.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Sri K.P. Amarnath Reddy, learned counsel appears for petitioner.
Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents.
2. The petitioner filed an application on 31.10.2025 for revocation of cancellation of registration before the competent authority against the order for cancellation of registration dated 17.07.2025 (Annexure P.3) issued in FORM GST REG-19, to which a show cause notice was issued on 16.06.2025 (Annexure P.2) pursuant to which the petitioner failed to file reply leading to rejection of the application for revocation of cancellation of registration vide order dated 25.07.2026. By that time, the limitation for filing an appeal had also expired.
3. Learned counsel for the petitioner submits that because of non-filing of the returns by the Tax Consultant, the 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 the petitioner’s application for revocation of cancellation of registration or to make a fresh application for revocation of cancellation of registration.
4. Learned counsel 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 for 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.
Accordingly, the instant Writ Petition is disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
