Sai Srinivasa Pharmacy Vs Superintendent (Telangana High Court)
Telangana High Court Restores Opportunity for GST Registration Revocation After Consultant Failed to Respond to Notice
In a taxpayer-friendly ruling, the Telangana High Court in Sai Srinivasa Pharmacy v. Superintendent, Mancherial Circle & Others granted another opportunity to a GST dealer whose application for revocation of cancellation of GST registration was rejected merely because no reply was filed to the show cause notice within the stipulated time.
The Court recognized that procedural lapses by consultants should not automatically deprive businesses of their opportunity to restore GST registration, especially when the taxpayer is willing to comply with statutory requirements.
Case Background
The petitioner, Sai Srinivasa Pharmacy, held GST Registration No. 36ABYPN9134H1ZY.
The GST registration was cancelled through Form GST REG-19 dated 12.08.2025 on the ground of non-filing of returns under Section 29(2)(b) of theCentral Goods and Services Tax Act, 2017
Thereafter:
- The petitioner filed an application for revocation of cancellation on 27.08.2025;
- The department issued a show cause notice dated 09.09.2025;
- However, according to the petitioner, the consultant failed to inform about the notice and neglected the matter;
- Consequently, the revocation application was rejected by order dated 23.09.2025 for failure to submit a reply within the prescribed time.
Aggrieved by the rejection order, the petitioner approached the Telangana High Court.
