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.
