Facts of the Case

The petitioner, M/s GRB Constructions (GSTIN 36BJUPG7327L2ZI), had its GST registration cancelled by an order in Form GST REG-19 dated 11.11.2024 under the CGST/Telangana GST Act, 2017, on the ground of non-filing of returns for a continuous period of six months. The petitioner filed the writ petition on 05.03.2026 seeking revocation of the cancellation, explaining that its consultant had failed to file returns due to personal inconvenience, without any deliberate intent, and that no GST dues remained outstanding. However, the GST portal refused to accept the petitioner's application for revocation since the prescribed time limit for filing such an application had already expired.

Issues Involved

  1. Whether a taxpayer whose GST registration was cancelled for continuous non-filing of returns can be permitted to apply for revocation manually once the online portal's time limit has lapsed.
  2. What safeguards should accompany such manual consideration.

Petitioner's Arguments

  • There were no outstanding GST dues left to be paid, and the non-filing of returns was attributable to the consultant's personal inconvenience rather than any deliberate default.
  • Since the GST portal did not permit an online application for revocation beyond the prescribed time limit, the respondent should be directed to entertain the application manually and decide it in accordance with law.

Respondent's Arguments

  • The Special Government Pleader for State Tax had no instructions on whether outstanding dues remained but confirmed the cancellation was solely for non-filing of returns for six consecutive months, and did not object to the petitioner's application being entertained manually if the Court so directed.

Court Order / Findings

  • Noting that the cancellation arose purely from non-filing of returns for a continuous six-month period and that the GST portal itself did not permit a time-barred online revocation application, the Court found it appropriate to permit manual recourse rather than leave the petitioner without remedy.
  • The Court directed that if the petitioner approaches the respondent within one week with a physical application for revocation of cancellation, the respondent shall entertain it and take a decision in accordance with law within three weeks thereafter.
  • The writ petition was disposed of accordingly, without costs.

Important Clarification

  • Where the GST common portal's technical time-limit restrictions prevent a taxpayer from filing an online application for revocation of registration cancellation (typically for return-filing defaults), courts direct the concerned authority to entertain a manually submitted application and decide it on merits within a fixed timeframe.
  • Such relief is generally conditioned on the taxpayer having no outstanding dues or being willing to clear them, though this specific order proceeded on the taxpayer's own claim of no pending dues without independent departmental verification at that stage.

Sections Involved

  • Section 29, CGST/Telangana GST Act, 2017 – cancellation of registration for continuous default in filing returns.
  • Rule 23, CGST Rules, 2017 – procedure and time limits for revocation of cancellation of registration.

Decision – In Favour of

In favour of the assessee — manual consideration of the time-barred revocation application was directed within a fixed timeline.

Case Details

High Court for the State of Telangana at Hyderabad; WP No.7176 of 2026; Coram: Hon'ble the Chief Justice Sri Aparesh Kumar Singh and Hon'ble Sri Justice G.M. Mohiuddin; Date: 10.03.2026.

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