Revocation of GST registration after seven years of cancellation not permissible; assessee must apply for fresh registration after clearing past dues.

Case: M/s Shiva Sai Enterprises v. Union of India & Others
Citation: Writ Petition No. ___ of 2025 (Exact citation not provided in order)
Court/Bench: High Court (Andhra Pradesh/Telangana – as per context of coram)
Coram: Hon’ble Justice [Name not specified in order extract]
Date of Decision: 06-09-2025

Whether a GST registration cancelled in 2018 can be revived through revocation application filed in 2025, or whether the assessee must obtain a fresh registration.

Petitioner’s GST registration was cancelled on 18.12.2018.

An application for revocation was filed belatedly on 23.06.2025.

Petitioner argued restoration of old GSTIN relying on Apitco Ltd. v. Union of India [2024 (3) TMI 1161].

Department contended that registration could not be revived after seven years but business may continue under fresh registration upon clearance of dues.

The Court held that revocation under Rule 23 of CGST Rules, 2017 must be sought within the prescribed time and cannot be entertained after seven years. The precedent in Apitco Ltd. was distinguishable since that case pertained to COVID-period defaults. The petitioner was granted liberty to apply for fresh registration in the same name, subject to clearing all dues and compliance.

Revocation of cancellation must be sought within statutory timelines; excessively delayed applications cannot revive old GSTIN, and only fresh registration is permissible.

Businesses must promptly act within prescribed periods for revocation of cancellation of GST registration. Delays beyond statutory limits foreclose revival options, compelling entities to seek new registration after clearing past dues. Professionals should advise clients to track return filings and cancellation notices carefully, ensuring timely action to avoid business disruption and compliance hardships.