M/S. Brg Enterprise vs. The State Of Telangana
Original PDF →Facts
The petitioner, M/s. BRG Enterprise, had its GST registration cancelled by the Deputy State Tax Officer on 24.08.2024 for non-furnishing of bank details under Rule 10A of the Central Goods and Services Tax Rules, 2017. The petitioner filed a time-barred appeal against this order, which was dismissed by the Appellate Joint Commissioner (ST) on 29.11.2025 due to the delay. Subsequently, the petitioner filed a writ petition before the High Court seeking revocation of the GST registration cancellation. The petitioner stated that they have now filed all pending GST returns, including the final return, and updated bank details on the GST portal, but the portal did not permit them to file an application for revocation due to being beyond the prescribed time limit.
Held
The Court noted that the cancellation of the petitioner's GST registration was on account of non-furnishing of bank details under Rule 10A of the Rules. While the petitioner's appeal was dismissed for being time-barred, the Court acknowledged that the petitioner had subsequently filed pending returns and updated bank details. The Court directed that if the petitioner approaches the competent authority within two weeks from the date of the order for submission of an application for revocation of cancellation of GST registration in physical form, the competent authority shall entertain it and take a decision in accordance with law within three weeks thereafter. The Court disposed of the writ petition on this basis.
Key Issues
1. Whether the action of the respondents in dismissing the petitioner's appeal on the ground of delay, and consequently upholding the cancellation of GST registration with retrospective effect from 09.01.2024, is illegal and unjustified, particularly when the petitioner has since complied with the requirement of furnishing bank details under Rule 10A of the Central Goods and Services Tax Rules, 2017? Petitioner's contention: The petitioner argued that there was no intentional delay and that the GST portal did not allow them to file a revocation application due to being beyond the time limit. They prayed for a direction to the competent authority to entertain their application manually and decide it in accordance with law. Respondents' contention: The respondents submitted that the cancellation of GST registration was due to the non-furnishing of bank details under Rule 10A of the Rules.
Sections Cited
Rule 10A
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
IN TTIE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF'JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRJ JUSTICE G.M.MOHIUDDIN WRIT PETITIONNo.4509 of 20ZG DATED : 13.02.20?,6 Between: M/s. BRG Enterprise ... Petitioner AND The State of Telangana, rep. by its Principal Secretary (Commercial Taxes), Hyderabad, and two others ... Respondents ORDER: Sri M.V.S. Sai Kumar, learned counsel appears for petltroner. Sri Swaroop Oorilla, leamed Special Govemment Pleader for State Tax appears for respondents
The Goods and Services Tax (GST) registrarion certificate of the peririoner bearing No.36AATpC4078RIZU was cancelled vide impugned order passed in Form GST REG-19 dated 24.08.2024 for non-furnishing of bank details under Rule l0A of the Central Goods and Services Tax Rules, 2017 (for short 'the Rules'). The petitioner preferred a time-barred appeal against the order of cancellation of I tr, {AI<rS, Jl & CMM, J $r.P.No.4509 ot 2026 registration certificate which has been dismissed ,n the ground of delay. Ttrereafter, the petitioner has filed tt ( instant Writ Petition for revocation of cancellation of GS' ' resistration certificate
In the writ affidavit, except stating that tht )etitioner has now filed all pending GST returns including G! IR-10 (Final Return) and updated the bank details under Rrr : 10A of the Rules and corrected in GST portal, there is nothirg mentioned as to the reason therefor
Learned counsel for the petitioner submits hat there was no intentional delay on the part of the petition,r . Though the petitioner has sought to file an application firrevocation of cancellation of GST registration certificate but rl e GST portal does not permit the petitioner as being beyond he time limit prescribed for submission. Therefore, the petit io rer prays that competent authority may be directed to xlteftain the petitioner's application manually and takc a decision thereupon in accordance with law.
Learned counsel for the State Tax sub nits that the 2 apparent reason for cancellation of GST registll t on certificate
HCJ (AKrS. J) & CMM. J \tr.P No.45O9 of2026 of the petitioner was on account of non-furnishing of bank details under Rule l0A of the Rules.
Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration certificate of the petitioner was cancelled on account of non-fumishing of bank details under Rule l0A of the Rules, if the petitioner approaches the competent authority within a period of two weeks 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 instant Writ Petition is accordingly disposed of. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. P.C. SULEKHA D STANT REGI R //// ON OFFICER The Principal Secretary (Commercial Taxes), Hydera State of Telangana. Division, 5th Floor, 2 To, 1 2 The Aooellate Joint Commissioner (ST), Secunderabad C.T.Cdrirplex, Nampally, Hyderabad.
The Deputy State Tax Officer, Rajendranagar-ll Circle' Saroor Nagar Division' 4 Hyderabad, Telangana. One CC to SRI M.V.S.SAI KUMAR' Advocate IOPUC] Two CCs to SPL. GP FOR STATE TAX, High Court for Telangana at HYderabad [OUT] Two CD CoPies 5 {p 6 the State of I
HIGH COURT DATED: 1310212026 ORDER 3 OU 0 E tiii ?026 ii,5,,r i- v't:o t WP.No.4509 of 2026 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS q 313 bL + ! I i I l ! I I i I i I I
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.