Check Security Force Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Manual Revocation Application for GST Registration Cancelled Due to Non-Filing of Returns
The Telangana High Court considered a writ petition concerning cancellation of the petitioner’s GST registration bearing No.36AAHFC4989K1ZT through Form GST REG-19 dated 04.07.2025 for non-filing of returns for prescribed periods. The petitioner had filed a time-barred appeal against the cancellation, which was dismissed on the ground of delay. The petitioner thereafter sought revocation of cancellation, stating that the non-filing occurred because the petitioner relied on an Accountant for filing monthly returns and was unaware of the show cause notice. The GST portal did not permit filing the revocation application as the prescribed time limit had expired. Considering the circumstances and the fact that cancellation was due to non-filing of returns, the High Court directed that if the petitioner approached the competent authority within one week for submitting the revocation application in physical form, the authority would entertain it and decide it in accordance with law within three weeks thereafter. The writ petition was accordingly disposed of, with no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner and Mr. K. Sai Akarsh, learned Assistant Government Pleader for State Tax.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36AAHFC4989K1ZT was cancelled vide impugned order in Form GST REG-19 dated 04.07.2025 for non-filing of returns for prescribed periods. The petitioner preferred a time-barred appeal against the order of cancellation of GST registration, which has been dismissed on the ground of delay. Thereafter, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST registration.
3. Learned counsel for the petitioner submits that non-filing of returns was for the reason that the petitioner has completely relied upon the Accountant for filing of the monthly returns and he was unaware of the show cause notice and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration, the GST portal did not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner prays that respondent No.1 may be directed to entertain the petitioner’s application manually and take a decision thereupon in accordance with law.
4. Learned Assistant Government Pleader for State Tax submits that the apparent reason for cancellation of GST registration of the petitioner was on account of non-filing of returns for prescribed periods.
5. Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration of the petitioner wascancelled on account of non-filing of returns for prescribed periods, if the petitioner approaches the competent authority within a period of one week from today for submission of application for revocation of cancellation of GST registration, in physical form, the competent authority would entertain it and take a decision thereupon in accordance with law within a period of three weeks thereafter.
6. The instant Writ Petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
