Telangana High Court
M/S. Shiva Sai Enterprises vs The Superintendent on 28 August, 2025
THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH
AND
THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN
WRIT PETITION No.21947 of 2025
ORDER:
Mr. M.Uma Shankar, learned counsel representing
Mr. V.Veeresham, learned counsel for the petitioner.
Mr. Dominic Fernandes, learned Senior Standing
Counsel for Central Board of Indirect Taxes and Customs
(CBIC), appearing for respondent Nos.1 and 2.
2. Heard learned counsel for the parties.
3. The GST registration of the petitioner was cancelled by
an order dated 18.12.2018 by respondent No.1. Petitioner
sought revocation by filing an application on 23.06.2025.
4. Rule 23 of the Central Goods and Services Tax Rules,
2017 prescribes as under:
"23. Revocation of cancellation of registration.-
(1) A registered person, whose registration is cancelled by the
proper officer on his own motion, may, subject to the provisions of
Rule 10B, submit an application for revocation of cancellation of
registration, in FORM GST REG-21, to such proper officer, within a
period of ninety days from the date of the service of the order of
cancellation of registration at the common portal, either directly or
through a Facilitation Centre notified by the Commissioner:
PROVIDED that such period may, on sufficient cause being
shown and for reasons to be recorded in writing, be extended by
the Commissioner or an officer authorized by him in this behalf,
not below the rank of Additional Commissioner or Joint
Commissioner, as the case may be, for a further period not
exceeding one hundred and eighty days:
PROVIDED FURTHER that no application for revocation shall
be filed, if the registration has been cancelled for the failure of the
registered person to furnish returns, unless such returns are
furnished and any amount due as tax, in terms of such returns,
has been paid along with any amount payable towards interest,
penalty and late fee in respect of the said returns:
PROVIDED ALSO that all returns due for the period from the
date of the order of cancellation of registration till the date of the
order of revocation of cancellation of registration shall be furnished
by the said person within a period of thirty days from the date of
order of revocation of cancellation of registration:
PROVIDED ALSO that where the registration has been
cancelled with retrospective effect, the registered person shall
furnish all returns relating to period from the effective date of
cancellation of registration till the date of order of revocation of
cancellation of registration within a period of thirty days from the
date of order of revocation of cancellation of registration.
(2) (a) Where the proper officer is satisfied, for reasons to be
recorded in writing, that there are sufficient grounds for
revocation of cancellation of registration, he shall revoke
the cancellation of registration by an order in FORM GST
REG-22 within a period of thirty days from the date of the
receipt of the application and communicate the same to the
applicant.
(b) The proper officer may, for reasons to be recorded in
writing, under circumstances other than those specified in
clause (a), by an order in FORM GST REG-05, reject the
application for revocation of cancellation of registration
and communicate the same to the applicant.
(3) The proper officer shall, before passing the order referred to in
clause (b) of sub-rule (2), issue a notice in FORM GST REG-23
requiring the applicant to show cause as to why the application
submitted for revocation under sub-rule (1) should not be rejected
and the applicant shall furnish the reply within a period of seven
working days from the date of the service of the notice in FORM
GSTREG-24.
(4) Upon receipt of the information or clarification in FORM GST
REG-24, the proper officer shall proceed to dispose of the
application in the manner specified in sub-rule (2) within a period
of thirty days from the date of the receipt of such information or
clarification from the applicant."
5. On the previous date, learned counsel for the petitioner
had submitted that the petitioner is interested in carrying
out its business in the same name. Upon that, learned
Senior Standing Counsel for CBIC was asked to seek
instructions as to whether the revocation of cancellation of
its registration can be done now even after seven years or
that the petitioner can be allowed to continue its business on
the same name. On instructions, he submits today that
though the petitioner can undertake business on the same
name, but it will have to take a fresh registration number
after clearing all the previous dues.
6. Learned counsel for the petitioner submits that
petitioner is interested in pursuing with the same business
in the same GSTIN number. He has referred to a decision of
the Division Bench of this Court in the case of Apitco Ltd. v.
The Union of India 1 and submitted that this Court had
allowed the petitioner to appear before the respondent
authorities and after furnishing all the entire GST returns till
that date with requisite fee and penalty, directed the
respondents to restore the GST registration without any
further scrutiny so far as the default of non-payment of GST
returns till that date was concerned. The same was as a one
time measure.
7. From perusal of the said judgment, it appears that the
petitioner could not file returns from time to time leading to
issuance of a show cause notice on 14.01.2023. In the
instant case, before the COVID pandemic intervened, the
1 2024 (3) TMI 1161
GST registration of the petitioner was cancelled on
18.12.2018. The facts of the cited judgment are, therefore,
distinguishable.
8. Therefore, we deem it proper to dispose of the writ
petition with liberty to the petitioner to seek a fresh
registration in the same name after clearing its dues and
other statutory compliances. If such an application is made
within a period of 10 days, the respondent authorities would
consider it, in accordance with law.
9. 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: 28.08.2025
KL
