Facts of the Case

The petitioner's GST registration, bearing GSTIN/UIN No.36ATFPM7374K2Z3, was cancelled by an order in Form GST REG-19 dated 03.10.2024, for non-filing of returns for a consecutive period of six months. The petitioner claimed that non-filing was due to miscommunication and a time gap between him and his Chartered Accountant, without any intentional default, and that there were no outstanding GST dues. Though the petitioner sought to file an application for revocation of cancellation, the GST portal did not permit submission as it was beyond the time limit prescribed for such applications.

Issues Involved

  1. Whether a taxpayer whose GST registration was cancelled solely for non-filing of returns, and who has no outstanding tax dues, can be denied a remedy merely because the online portal no longer accepts a revocation application beyond the prescribed time limit.
  2. Whether the jurisdictional officer should be directed to entertain such an application manually.

Petitioner's Arguments

  • There are no outstanding GST dues payable by the petitioner, and non-filing of returns was on account of miscommunication with the Chartered Accountant rather than any intentional default.
  • Since the GST portal does not permit submission of the revocation application 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 Assistant Government Pleader for State Tax did not dispute that no outstanding dues remained against the petitioner, or that the cancellation was solely on account of non-filing of returns for six consecutive months, and submitted that the application could be entertained manually if the petitioner approached the Deputy State Tax Officer, who would consider it in accordance with law.

Court Order / Findings

  • Having regard to the fact that the GST registration was cancelled only for non-filing of returns for six consecutive months and that no outstanding dues existed, the Court directed that if the petitioner approaches the Deputy State Tax Officer within one week with an application for revocation of cancellation in physical form, it would be entertained.
  • The Deputy State Tax Officer was directed to take a decision on the application within three weeks of its manual submission, in accordance with law.

Important Clarification

  • Where a GST registration has been cancelled solely for non-filing of returns and there are no outstanding tax dues, the common portal's time-bar on submitting an online revocation application will not by itself deprive the registrant of a remedy — courts will direct the jurisdictional proper officer to accept and decide a manually filed application for revocation within a defined period.

Sections Involved

  • Section 29, CGST Act, 2017 — cancellation of registration for continuous default in filing returns.
  • Section 30, CGST Act, 2017 — revocation of cancellation of registration.
  • Rule 23, CGST Rules, 2017 — prescribes the time limit and procedure for applying for revocation.

Decision – In Favour of

In favour of the Assessee. The jurisdictional officer was directed to accept and decide a manually filed revocation application within three weeks.

Case Details

High Court for the State of Telangana at Hyderabad; WP.No.34070 of 2025; Coram: Hon'ble The Chief Justice Aparesh Kumar Singh and Hon'ble Sri Justice G.M. Mohiuddin; Date of Order: 12.11.2025.

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