Facts of the Case

The petitioner, M/s Sadguru Constructions Private Limited, had its GST registration (No.36ABBCS2793K1ZX) cancelled vide an order in Form GST REG-19 dated 30.07.2024 for non-filing of returns for a continuous period of six months. The time-barred appeal against cancellation was dismissed on grounds of delay. The petitioner then approached the Telangana High Court seeking revocation of the cancellation, explaining that the tax consultant had failed to file the returns despite receiving instructions, and that the taxpayer was unaware of the show cause notice, with no intentional delay on its part; the GST portal did not permit filing a revocation application beyond the prescribed time.

Issues Involved

  1. Whether the taxpayer could be permitted to file a manual application for revocation of cancellation where the online portal barred it due to elapsed time.
  2. Whether the competent authority should be directed to entertain and decide such a manual application, given that non-filing was attributable to the tax consultant rather than deliberate default by the taxpayer.

Petitioner's Arguments

  • The main reason for non-submission of returns was that the tax consultant did not file the returns despite receiving instructions, and the petitioner was unaware of the show cause notice, with no intentional delay.
  • Though an application for revocation was sought to be filed, the GST portal did not permit it as being beyond the prescribed time limit; the petitioner therefore sought a direction that the authorities entertain the application manually.

Respondent's Arguments

  • The Assistant Government Pleader for State Tax submitted that the apparent reason for cancellation of the GST registration certificate was non-filing of returns for a consecutive period of six months, without disputing the factual narrative offered by the petitioner.

Court Order / Findings

  • Having regard to the fact that the registration was cancelled solely on account of non-filing of returns for six consecutive months, the Court directed that if the petitioner approached the competent authority within one week with a physical application for revocation of cancellation, the authority would entertain it and decide within three weeks thereafter.
  • The writ petition was disposed of accordingly, without costs.

Important Clarification

  • Where the GST portal's own time-bar prevents online filing of a revocation application, courts can direct the competent authority to accept the application manually and decide it within a fixed timeframe, rather than leaving the taxpayer without a remedy.
  • Non-filing of returns attributable to a tax consultant's default, rather than deliberate conduct by the registered person, is a relevant equitable consideration in granting such relief, though the ultimate decision on revocation remains with the competent authority.

Sections Involved

  • Section 29(2), CGST Act, 2017 — cancellation of registration for non-filing of returns.
  • Section 30, CGST Act, 2017 and Rule 23, CGST Rules, 2017 — application for revocation of cancellation of registration.

Decision – In Favour of

Assessee. The Department was directed to accept and decide the manual revocation application within a fixed timeframe.

Case Details

Court: High Court for the State of Telangana at Hyderabad
Case No.: Writ Petition No. 35268 of 2025
Coram: Hon'ble the Chief Justice Aparesh Kumar Singh and Hon'ble Sri Justice G.M. Mohiuddin
Date of Order: 21.11.2025

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