Sri Ramananeya Fertilizers Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Manual Revocation Application Where GST Registration Was Cancelled for Non-Existence of Business at Declared Premises
The Telangana High Court considered a challenge to cancellation of the petitioner’s GST registration certificate No.36ESQPR0489J1ZU through Form GST REG-19 dated 01.10.2025, on the ground that the petitioner did not conduct business from the declared place of business or that the place was not found. The petitioner submitted that it became aware of the cancellation when approaching suppliers for fertilizers and pesticides and alleged that the respondent had inspected the wrong premises instead of the registered premises mentioned in the GST registration certificate. The petitioner further stated that it could not file a revocation application through the GST portal because the 270-day period for filing the application had lapsed. The Special Government Pleader submitted that a manually filed revocation application would be considered by the competent authority. Considering the circumstances, the High Court permitted the petitioner to approach the competent authority within one week for submission of an application for revocation of cancellation in physical form. The competent authority was directed to entertain the application and take a decision in accordance with law within three weeks thereafter. The writ petition was disposed of with no order as to costs.
