The Telangana High Court has directed the GST authorities to entertain a manual application for revocation of cancellation of GST registration where the taxpayer was unable to file the application through the GST portal owing to expiry of the prescribed limitation period. 

The bench of Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin has observed that the GST registration certificate of the petitioner was cancelled on account of non-filing of returns for the consecutive period of six months, if the petitioner approaches the competent authority within a period of one week from today for submission of application for revocation of cancellation of GST registration certificate, in physical form, the competent authority would entertain it and take a decision thereupon in accordance with law within a period of three weeks thereafter.

The writ petition filed by M/s. Tadikamalla Prabhudas Contractor challenging the consequences arising from cancellation of its GST registration. The petitioner’s GST registration certificate bearing No. 36AHHPT5164E2Z4 had been cancelled through Form GST REG-19 dated 20.06.2024 on the ground of non-filing of returns for a continuous period of six months. 

The petitioner had subsequently preferred an appeal against the cancellation order. However, the appeal was dismissed as time-barred. Thereafter, the petitioner approached the High Court seeking revocation of cancellation of the GST registration certificate. 

Before the Court, counsel for the petitioner submitted that there were no outstanding GST dues remaining against the petitioner. It was argued that the returns were not filed because the petitioner’s accountant had proceeded under the bona fide impression that no business activity had been undertaken during the relevant tax period. According to the petitioner, the delay was neither deliberate nor intentional. 

The petitioner further contended that although it intended to file an application seeking revocation of cancellation of registration, the GST portal did not permit filing of such application since the statutory time limit had expired. On this basis, the petitioner requested the Court to direct the competent authority to accept a physical/manual application and decide the matter on merits. 

On behalf of the State Tax Department, the Special Government Pleader submitted that he did not possess instructions regarding the petitioner’s claim that no GST dues were pending. However, he acknowledged that the registration appeared to have been cancelled due to non-filing of returns for six consecutive months. 

Taking note of the facts and circumstances of the case, particularly the reason for cancellation being non-filing of returns for six months, the High Court directed that if the petitioner approaches the competent authority within one week with a physical application for revocation of cancellation of GST registration, the authority shall entertain the same and decide it in accordance with law within three weeks thereafter. 

Accordingly, the writ petition was disposed of without any order as to costs. 

Case Details

Case Title: M/s. Tadikamalla Prabhudas Contractor Versus Deputy State Tax Officer

Citation: JURISHOUR-1441-HC-2026(TEL) 

Case No.: Writ Petition No. 11200 Of 2026

Date: 15.04.2026

Counsel For Petitioner: K.P. Amarnath Reddy

Counsel For Respondent: Swaroop Oorilla, learned Special Government Pleader 

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