Ansari Tours and Travels Vs State of Telangana & Others (Telangana High Court)
Telangana High Court Permits Taxpayer to Seek Revocation of GST Registration Cancellation Despite Portal Time Limit
Summary: The Telangana High Court permitted M/s. Ansari Tours and Travels to approach the competent authority for revocation of cancellation of its GST registration even though the GST portal was not permitting the application because the prescribed filing period had expired. The registration, bearing GSTIN 36AARFA3594Q3ZG, had been cancelled through FORM GST REG-19 dated 18.12.2024 because the taxpayer had neither filed returns nor replied to the notice. The petitioner attributed the non-filing of returns to the ill-health of its partner and submitted that the default was not intentional. The Division Bench granted the petitioner two weeks from the date of its order to submit the revocation application online. Significantly, if the application was not accepted online for technical reasons, the Court permitted it to be submitted in physical form. The competent authority was directed to entertain the application and decide it in accordance with law within three weeks thereafter. The High Court did not itself restore the GST registration or decide whether the petitioner’s explanation justified revocation; that determination was left to the competent statutory authority.
