HC Allows Manual Filing of GST Revocation Application

Case Details: Tadikamalla Prabhudas Contractor vs. Deputy State Tax Officer [2026] 186 taxmann.com 751 (Telangana)

Judiciary and Counsel Details

• Aparesh Kumar Singh, CJ. & G.M. Mohiuddin, J.
• K.P. Amarnath Reddy, Ld. Counsel for the Petitioner.
• Swaroop Oorilla, Ld. Spl. Govt. Pleader for the Respondent.

Facts of the Case

The petitioner, a registered person under GST, whose registration had been cancelled under Form GST REG-19 on the ground of continuous non-filing of returns for six consecutive months, had his appeal against cancellation dismissed as time-barred. The petitioner contended that the GST portal did not permit filing of an application for revocation of cancellation beyond the prescribed time limit, thereby creating a procedural impossibility. It was further submitted that in view of such technical restriction, the petitioner ought to be permitted to submit the revocation application manually or physically for consideration by the competent authority. The petitioner accordingly invoked writ jurisdiction, seeking a direction to accept a physical revocation application and consider it in accordance with law. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that in the peculiar facts and circumstances, including cancellation of registration for non-filing of returns under Section 29 of the CGST Act read with Rule 22 of the CGST Rules, and the dismissal of appeal as time-barred, limited procedural relief was warranted. It was observed that Section 30 of the CGST Act read with Rule 23 of the CGST Rules provides for revocation of cancellation, and where the GST portal restricts filing beyond the prescribed period, the remedy cannot be rendered. The Court directed that if the petitioner approaches the competent authority within one week with a physical revocation application, the same shall be entertained. It was further directed that the jurisdictional officer under the CGST Act shall decide the application strictly in accordance with law within three weeks thereafter without adjudicating on merits. Accordingly, the writ petition was disposed of.