THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.34070 of 2025

ORDER:

Mr. V.Ganesh Bhujanga Rao Vadduri, learned counsel for the petitioner.

Mr. K.Sai Akarsh, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondent Nos.1 and 2.

Ms. M.Bhagyasri, learned counsel representing Mr. N.Bhujanga Rao, learned Deputy Solicitor General of India appears for respondent No.3.

2. The GST registration of the petitioner bearing No.36ATFPM7374K2Z3 was cancelled vide impugned order passed in Form GST REG-19 dated 03.10.2024 for non-filing of returns for a consecutive period of six months. The writ petition has been filed on 10.11.2025 for revocation of the cancellation of GST registration of the petitioner.

3. Learned counsel for the petitioner submits that there are no outstanding GST dues left to be paid by the petitioner. It is submitted that non-filing of the returns was because of the miscommunication and time gap between the petitioner and the Chartered Accountant and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration, the GST portal does not permit it as being beyond the time limit prescribed for submission. Therefore, he prays that respondent No.1 may be directed to entertain the petitioner’s application manually and take a decision thereupon in accordance with law.

4. Learned Assistant Government Pleader for State Tax does not dispute the fact that no outstanding dues remain as against the petitioner. The cancellation of GST registration was only on account of non-filing of returns for the consecutive period of six months. He submits that if the petitioner is directed to approach respondent No.1-Deputy State Tax Officer, Basheerbagh, Nampally, Hyderabad, his application can be entertained manually as the GST portal does not permit submission of application beyond the prescribed time limit. It is also submitted that respondent No.1 would consider the application in accordance with law.

5. Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration of the petitioner was cancelled on account of non-filing of returns for the consecutive period of six months and that there are no outstanding dues against the petitioner, in case if the petitioner approaches respondent No.1/Competent Authority within a period of one week from today for submission of application for revocation of cancellation of GST registration in physical form, he would entertain it and take a decision thereupon in accordance with law within a period of three weeks thereafter.

6. The Writ Petition is, accordingly, disposed of. However, there shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed.

APARESH KUMAR SINGH, CJ

G.M.MOHIUDDIN, J

Date: 12.11.2025

KL