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CDJ 2026 TSHC 243 print Preview print Next print
Court : High Court for the State of Telangana
Case No : Writ Petition No. 13174 of 2026
Judges: THE HONOURABLE CHIEF JUSTICE MR. APARESH KUMAR SINGH & THE HONOURABLE MR. JUSTICE G.M. MOHIUDDIN
Parties : M/s. FZ Cold Technologies Private Limited Versus The Superintendent of Central Tax, Charminar Division, Hyderabad & Another
Appearing Advocates : For the Petitioner: MD. Shabaz, Advocate. For the Respondents: Dominic Fernandes (senior standing counsel for CBIC).
Date of Judgment : 27-04-2026
Head Note :-
Subject
Summary :-
1. Statutes / Acts / Rules Mentioned:
- Goods and Services Tax (GST) Registration Certificate
- Form GST REG-19

2. Catch Words:
- limitation
- cancellation
- revocation
- GST registration
- non‑filing of returns

3. Summary:
The petitioner’s GST registration (No. 36AADCF1764E1ZU) was cancelled under Form GST REG‑19 on 22‑02‑2024 for six consecutive months of non‑filing of returns. The petitioner claims no outstanding GST dues and argues the non‑filing was inadvertent, but the GST portal blocks a revocation application due to the lapse of the prescribed time limit. The respondent contends the cancellation was solely for non‑filing and does not comment on the dues. The court notes that if the petitioner submits a physical application for revocation within a week, the competent authority will consider it and decide within three weeks. Accordingly, the writ petition is disposed of without any order on costs, and any pending miscellaneous applications are closed.

4. Conclusion:
Petition Dismissed
Judgment :-

Sri Mohammad Shabaz, learned counsel appears for petitioner, virtually.

Sri M. Karthik, learned counsel appears for Sri D. Raghavendar Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, for respondent No.1.

2. The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36AADCF1764E1ZU was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 22.02.2024 for non-filing of returns for a consecutive period of six months. Now, it is time-barred to prefer an appeal by the petitioner against the order of cancellation of GST Registration Certificate. Therefore, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST Registration Certificate.

3. Learned counsel for the petitioner submits that there are no Goods and Services Tax dues left to be paid by the petitioner. It is submitted that non-filing of returns was for the reason that the accountant of the petitioner had not filed returns on the bona fide impression that the petitioner had no business during the relevant tax period and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST Registration Certificate, the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner 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 counsel appearing for respondent No.1 submits that he does not have instruction on the assertion that no outstanding dues remain against the petitioner. He, however, submits that the apparent reason for cancellation of GST Registration Certificate was on account of non-filing of returns for the consecutive period of six months.

5. Having regard to the 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 a 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, 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.

6. The instant Writ Petition is accordingly disposed of. There shall be no order as to costs.

Miscellaneous applications, if any pending, shall stand closed.
 
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