Facts of the Case

M/s. Anjaneya Kirana Merchant's GST registration was cancelled by an order dated 20.11.2025 in Form GST REG-19. On the petitioner's application for revocation of cancellation, a show cause notice was issued on 04.12.2025, to which the petitioner — relying on its accountant for monthly returns and unaware of the notice — failed to file a reply, leading to rejection of the revocation application by order dated 17.12.2025. By that time, the limitation for filing a statutory appeal had also expired.

Issues Involved

  1. Whether a petitioner who missed both the show cause notice on its revocation application and the subsequent appeal limitation can still be granted an opportunity to pursue revocation of the cancellation of its GST registration.

Petitioner's Arguments

  • The petitioner had relied on its accountant for filing monthly returns and was genuinely unaware of the show cause notice, resulting in inadvertent failure to reply.
  • Sought one opportunity — either to reply to the show cause notice for fresh consideration, or to file a fresh application for revocation of the cancellation.

Respondent's Arguments

  • The Special Government Pleader for State Tax submitted that the petitioner may be permitted to file a fresh application for revocation within a stipulated period, to be considered by the competent authority in accordance with law.

Court Order / Findings

  • Considering the submissions and the facts and circumstances, granted liberty to the petitioner to file a fresh application for revocation of the cancellation of registration manually, within two weeks.
  • Directed that if such an application is filed, the competent authority would consider it in accordance with law, without being prejudiced by the rejection of the earlier application on the ground of failure to file a reply.
  • Disposed of the writ petition with no order as to costs.

Important Clarification

  • Where a registered person's failure to respond to a show-cause notice on its revocation application is attributable to bona fide unawareness (such as reliance on an accountant for routine compliance) and the statutory appeal period has also lapsed, the High Court may grant limited liberty to file a fresh revocation application, directing the authority to consider it afresh without being influenced by the earlier rejection for non-reply.

Sections Involved

  • Section 29, CGST Act, 2017 — cancellation of registration and revocation thereof.
  • Form GST REG-19 — order of cancellation of registration.

Decision – In Favour of

In favour of the Assessee (limited procedural relief).

Case Details

High Court for the State of Telangana at Hyderabad; WP.No.10424 of 2026; Coram: Chief Justice Aparesh Kumar Singh & Justice G.M. Mohiuddin; Order dated 08.04.2026.

Link to Download the Order

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