M/S. Suregrow Farms (Opc) Private Limted vs. The Deputy State Tax Officer
Held
The Court allowed the petitioner to approach the competent authority within two weeks to submit an application for revocation of GST registration, either online or in physical form if online submission faced technical issues. The competent authority was directed to entertain the application and decide upon it in accordance with law within three weeks thereafter.
Facts
The petitioner's GST registration was cancelled by an order in Form GST REG-19 due to non-filing of returns. The petitioner attributed this to lack of business activity and an uncooperative accountant. Subsequently, the petitioner attempted to file an application for revocation of cancellation, but the GST portal did not permit it due to the expiry of the prescribed time limit.
Key Issues
The primary issue was whether the petitioner could be permitted to file an application for revocation of GST registration despite the expiry of the statutory time limit on the GST portal.
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITI ON NO: 2870 10F 2026 Between: M/s.SuregrowFarms(oPC)PrivateLimted,#VillaNo.39,11-140139,oorijtha Grand Viela, Gundlapochampally, Medchal - Malkajgiri -Telangana - 500014 R"fr"sented its Director Mr. G.'Achyuth Reddy, S/o. G. Narasimha Reddy, Aged. 31 Years, Occ. Business. ...PETITIONER AND 1. The Deputy State Tax Officer, Medak Circle, Nizamabad Division' Hyderabad'
The State of Telangana, Represented by its Principal Secretary' (Revenue)' Secretariat, HYderabad. 3.Unionoflndia,rep.byitssecretary,MinistryofFinance,Governmentoflndia' 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-'1 10 001 ' ...RESPONDENTS Petition under Anicle 226 of the constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybepleased toissueanappropriateWritordirection,-moreparticularlyoneinthenatureofWrit of Mandamus, declaring the impugned order dated 28 '04 '2025 pas
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