Abdul Mujeeb S/o. Abdul Rahaman Vs State of Telangana (Telangana High Court)
Telangana High Court Allows Manual GST Registration Revocation Filing After Registration Cancellation Due to Non-Filing of Returns Despite Time-Barred Appeal
Introduction
Continuing its taxpayer-friendly approach in GST procedural matters, the Telangana High Court granted relief to a taxpayer whose GST registration was cancelled for non-filing of returns for six consecutive months.
The Court permitted the petitioner to submit a manual application for revocation of cancellation of GST registration despite the expiry of limitation periods and dismissal of the statutory appeal as time-barred.
The ruling once again demonstrates the Telangana High Court’s consistent view that genuine taxpayers should not be permanently denied business continuity merely because the GST portal no longer permits online filing of revocation applications.
Case Background
Petitioner
Abdul Mujeeb
Respondents
- State of Telangana
- Principal Secretary, Revenue (CT) Department
- GST authorities and other respondents
Facts of the Case
The petitioner’s GST registration certificate bearing:
- GSTIN No. 36AQLPM8455CIZL
was cancelled through:
- Form GST REG-19 dated 02.04.2025
Ground for cancellation
- Non-filing of GST returns for six consecutive months.
Subsequent Proceedings
The petitioner:
- Filed an appeal against the cancellation order.
However:
- The appeal was dismissed as time-barred.
Thereafter:
- The petitioner approached the Telangana High Court seeking permission to pursue revocation of cancellation of GST registration.
Key Legal Issue
