Facts of the Case: Sri Saptagiri Events had its GST registration certificate (GSTIN 36CALPG4240B1ZS) cancelled by an order in Form GST REG-19 dated 03.05.2024 for non-filing of returns for a consecutive period of six months. By the time the petitioner sought to file an application for revocation, it had become time-barred for filing a statutory appeal, and the GST portal itself did not permit submission of a revocation application beyond the prescribed time limit. The petitioner approached the Telangana High Court, explaining that the default arose because its accountant lacked the technical skill to file online returns, and that no GST dues remained outstanding.

Issues Involved:

  1. Whether an assessee can be permitted to submit a manual/physical application for revocation of cancellation where the GST portal itself refuses to accept a belated online application.

Petitioner's Arguments:

  • There were no GST dues left to be paid, and the non-filing of returns occurred solely because the accountant was not technically skilled to file returns online, without any intentional delay.
  • Since the portal did not permit a revocation application beyond the prescribed time, the respondents ought to be directed to entertain the application manually and decide it in accordance with law.

Respondent's Arguments:

  • The Senior Standing Counsel for CBIC submitted that he had no instructions on whether outstanding dues remained, but confirmed that the apparent reason for cancellation was non-filing of returns for six consecutive months.

Court Order / Findings:

  • Having regard to the reason for cancellation and the portal's inability to accept a belated application, the Court directed that if the petitioner approaches the competent authority within one week with a physical/manual application for revocation, the authority would entertain it and decide within three weeks thereafter, in accordance with law.

Important Clarification:

  • Where the GST online portal's own time-lock prevents an assessee from filing a revocation application after the prescribed limitation, courts will direct the authority to accept and decide a manual/physical application instead, ensuring that a technological limitation of the portal does not permanently foreclose a substantive statutory remedy.

Sections Involved:

  • Section 29, CGST Act, 2017 — cancellation of registration for non-filing of returns.
  • Rule 23, CGST Rules, 2017 — application for revocation of cancellation, here permitted in manual form.

Decision – In Favour of: Assessee.

Case Details: High Court for the State of Telangana at Hyderabad; Writ Petition No. 38752 of 2025; Coram: The Hon'ble The Chief Justice Aparesh Kumar Singh and Hon'ble Sri Justice G.M. Mohiuddin; Date of Order: 18.12.2025.

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