Suregrow Farms (OPC) Private Limited Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Online or Physical Application for Revocation of GST Registration Cancellation
Summary: The Telangana High Court granted M/s. Suregrow Farms (OPC) Private Limited liberty to approach the competent authority for revocation of cancellation of its GST registration. The Court permitted the petitioner to submit its application online and, if the portal did not accept it for technical reasons, in physical form. The competent authority was directed to consider the application in accordance with law within three weeks thereafter.
Background of the Case
The petitioner’s GST registration, bearing GSTIN 36ABACS2870E1ZH, was cancelled by an order in FORM GST REG-19 dated 28.04.2025 on the ground of non-filing of returns. The petitioner approached the High Court seeking revocation of the cancellation.
Petitioner’s Submissions
The petitioner submitted that returns had not been filed because there was no business activity. It also stated that its accountant had not properly advised the firm or attended to the filing of returns.
According to the petitioner, an application for revocation could not be submitted because the GST portal did not permit filing beyond the prescribed time limit. The petitioner therefore requested a direction allowing it to submit the application manually for consideration in accordance with law.
State Tax Department’s Submission
The Assistant Government Pleader submitted that the apparent reason for cancellation of the petitioner’s GST registration was non-filing of returns.
High Court’s Directions
Considering the facts and circumstances, the High Court granted the petitioner liberty to approach the competent authority within two weeks from the date of the order.
