Facts of the Case

M/s. Ultraazon Projects Pvt. Ltd.'s GST registration (GSTIN 36AADCU1831H1ZH) was cancelled by an order in Form GST REG-19 dated 23 October 2024 for non-filing of returns over a continuous period of six months. By the time the petitioner sought to challenge or remedy the cancellation, the statutory period to file a first appeal had expired, and the GST portal no longer permitted submission of an application for revocation of cancellation as the prescribed time limit for online submission had also lapsed. The petitioner explained that the lapse in filing returns was attributable to the death of the Director's father, and asserted that no GST dues remained outstanding, seeking a direction that its revocation application be accepted manually.

Issues Involved

  1. Whether a taxpayer whose GST registration was cancelled for non-filing of returns, and who is now time-barred both for a statutory appeal and for an online revocation application, can be permitted to submit a revocation application manually.
  2. What weight should be given to a claimed absence of outstanding dues and a bona fide reason (family bereavement) for the earlier non-compliance.

Petitioner's Arguments

  • There were no GST dues left to be paid by the petitioner, and the non-filing of returns was due to the death of the Director's father rather than any intentional default.
  • Since the GST portal did not permit an online revocation application beyond the prescribed time limit, the respondent should be directed to accept and decide a manual application for revocation.

Respondent's Arguments

  • The department's counsel did not have specific instructions on whether any outstanding dues remained but confirmed that the registration had been cancelled on account of non-filing of returns for six consecutive months.

Court Order / Findings

  • The Court took note of the reason for cancellation (six months' non-filing) and the practical bar on the online portal preventing a time-barred revocation application.
  • It directed that if the petitioner approached the competent authority within one week with a physical/manual application for revocation of cancellation, the authority would entertain the application and decide it in accordance with law within three weeks thereafter, notwithstanding the online portal's time-bar.
  • The writ petition was disposed of on this basis, with no order as to costs.

Important Clarification

  • Where the GST online portal itself precludes filing a revocation-of-cancellation application beyond the statutory window, courts will direct the department to accept and decide a manual application instead, so that a technological limitation does not become an insurmountable bar to restoring a registration.
  • A bona fide, non-wilful reason for the earlier non-compliance (such as bereavement) is a relevant factor courts will note even while granting largely procedural relief that leaves the substantive revocation decision to the department.

Sections Involved

  • Form GST REG-19 – the format in which the order cancelling GST registration is issued.
  • Rule 23, CGST Rules, 2017 – prescribes the procedure and time limit for applying for revocation of cancellation of registration.

Decision – In Favour of

The decision is in favour of the assessee, directing the department to accept and decide a manual revocation application despite the online portal's time-bar.

Case Details

Court: High Court for the State of Telangana at Hyderabad. Case No.: Writ Petition No. 39932 of 2025. Coram: Hon'ble The Chief Justice Sri Aparesh Kumar Singh and Hon'ble Sri Justice G.M. Mohiuddin. Date of Order: 30 December 2025.

Link to Download the Order

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