Facts of the Case

M/s. JVRS Contract Works' GST registration (No.36BISPR65B0D1ZO) was cancelled by an order in Form GST REG-19 dated 20.07.2023 for non-filing of returns for six consecutive months. The petitioner's subsequent appeal against the cancellation, filed beyond limitation, was dismissed by the Appellate Joint Commissioner on the ground of delay vide order dated 18.02.2025. The petitioner then attempted to apply for revocation of the cancellation but found that the GST portal did not permit submission of such an application because the statutory time limit for online revocation had already lapsed, leaving the petitioner without any functional remedy despite having no outstanding tax dues, according to its own submission.

Issues Involved

  1. Whether a taxpayer whose time-barred appeal against cancellation has been dismissed can still seek revocation of the cancellation of GST registration.
  2. Whether the GST authority should be directed to entertain a revocation application manually where the online portal does not permit it due to expiry of the prescribed time limit.
  3. Whether such relief should be conditioned on the taxpayer clearing outstanding tax dues, if any.

Petitioner's Arguments

  • The petitioner submitted that there were no GST dues left to be paid, and that the non-filing of returns occurred because its Accountant had resigned abruptly, without any intentional delay, with returns eventually filed belatedly up to January 2023.
  • Since the GST portal did not permit submission of a revocation application beyond the prescribed time limit, the petitioner sought a direction that the first respondent be directed to entertain the application manually and decide it in accordance with law.

Respondent's Arguments

  • The learned Assistant Government Pleader for State Tax submitted that no instructions were available on whether outstanding dues in fact remained against the petitioner, but confirmed that the apparent reason for cancellation was non-filing of returns for six consecutive months.

Court Order / Findings

  • Having regard to the cancellation being founded on non-filing of returns for a continuous six-month period, the Court considered it appropriate to give the petitioner one more opportunity to regularise its position.
  • The Court directed that if the petitioner approached the competent authority within one week with a physical application for revocation of the cancellation, along with payment of any outstanding tax dues, the competent authority would entertain the application manually and decide it within three weeks thereafter, notwithstanding the portal's refusal to accept a belated online application.
  • The writ petition was disposed of on these terms, without costs, and pending miscellaneous applications, if any, were closed.

Important Clarification

  • Where the GST online portal's built-in time restrictions prevent an assessee from submitting a revocation application, courts will direct the authority to accept and decide the application manually, provided the assessee clears any outstanding dues.
  • A time-barred appeal dismissal against a cancellation order does not automatically foreclose the separate statutory remedy of seeking revocation of the cancellation itself.
  • Genuine explanations for return-filing lapses — such as loss of accounting staff — continue to weigh favourably with courts exercising discretion to grant a further opportunity.

Sections Involved

  • Section 29 of the CGST/TGST Act, 2017 – governs cancellation of registration for continuous non-filing of returns, invoked through Form GST REG-19.
  • Section 30 of the CGST/TGST Act, 2017 – provides for revocation of cancellation of registration, the remedy sought manually in this case.

Decision – In Favour of

In favour of the assessee — a fresh, manually-processed opportunity to seek revocation of the cancellation was granted, conditional on clearing outstanding dues.

Case Details

Court: High Court for the State of Telangana at Hyderabad
Case No.: Writ Petition No. 20128 of 2025
Coram: Hon'ble The Chief Justice Sri Aparesh Kumar Singh and Hon'ble Sri Justice G.M. Mohiuddin
Date of Order: 13.11.2025

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