Sadguru Constructions Private Limited Vs Union of lndia (Telangana High Court)
Telangana High Court Allows Manual Application for Revocation of Cancelled GST Registration Despite Expiry of Portal Time Limit
In a significant relief for taxpayers whose GST registrations have been cancelled due to non-filing of returns, the Telangana High Court held that where the GST portal does not permit filing of a revocation application because of limitation constraints, the taxpayer may be allowed to submit the application manually and seek consideration on merits.
The Court directed the tax authorities to entertain a physical application for revocation of GST registration cancellation and pass appropriate orders in accordance with law.
Introduction
The Telangana High Court, in W.P. No. 35268 of 2025, dealt with a case where a taxpayer’s GST registration was cancelled for failure to file GST returns for six consecutive months.
Although the taxpayer attempted to challenge the cancellation order, the statutory appeal was dismissed as time-barred. The taxpayer thereafter approached the High Court seeking permission to apply for revocation of cancellation, contending that the GST portal no longer permitted filing of the application due to expiry of the prescribed timeline.
Recognizing the practical difficulties faced by the taxpayer, the Court provided a procedural remedy by permitting submission of the revocation application in physical form.
