Shiva Sai Granites Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Permits Manual Revocation of Cancelled GST Registration Due to Covid Hardship and Accountant Failure
In another taxpayer-friendly GST ruling, the Telangana High Court permitted a taxpayer to seek revocation of cancelled GST registration through manual filing despite expiry of statutory timelines and dismissal of appeal on limitation grounds.
The Court considered practical difficulties such as post-Covid business losses, dependence on accountants, and portal restrictions that prevented the taxpayer from filing the revocation application online.
The judgment further strengthens the emerging Telangana High Court jurisprudence that procedural limitations under the GST portal should not permanently deprive genuine taxpayers of an opportunity to restore registration and continue business operations.
Case Background
Petitioner
M/s. Shiva Sai Granites
Represented by its Managing Partner, Mrs. Nagamani Para
Respondents
Deputy State Tax Officer,
O/o. Assistant Commissioner (State Taxes), Khammam-II Circle and others
Facts of the Case
The petitioner’s GST registration bearing No. 36ACDFS9695L1Z6 was cancelled through:
- Form GST REG-19 dated 22.01.2024
Reason for Cancellation
- Non-filing of GST returns for six consecutive months
Subsequent Proceedings
The petitioner:
- Filed an appeal against the cancellation order
- The appeal was dismissed as time-barred
- Thereafter approached the Telangana High Court seeking revocation relief
Reasons for Default
