M/S. A Sudhakar Works Contractor vs. Deputy State Tax Officer
Held
The Court noted that the GST registration was cancelled for non-filing of returns for six consecutive months. Considering the petitioner's submission that the non-filing was due to the accountant's personal inconvenience and that there were no outstanding dues, and also taking into account the inability to file a revocation application through the portal, the Court directed the petitioner to approach Respondent No. 1 within one week from the date of the order for submission of an application for revocation of cancellation in physical form. Respondent No. 1 was directed to entertain the application and take a decision in accordance with law within three weeks thereafter. The Court disposed of the writ petition with no order as to costs.
Facts
The petitioner, M/s. A Sudhakar Works Contractor, filed a writ petition challenging the suo motu cancellation of its GST registration by the Deputy State Tax Officer. The cancellation, dated August 24, 2024, was based on the non-filing of returns for six consecutive months. The petitioner stated that the non-filing was due to personal inconvenience of its accountant and that there were no outstanding GST dues. The petitioner attempted to file an application for revocation of cancellation, but the GST portal did not permit submission due to being beyond the prescribed time limit. The petitioner sought a direction for the respondent to entertain its application manually and decide it in accordance with the law.
Key Issues
1. Whether the action of the 1st Respondent in suo motu cancelling the GST registration of the Petitioner is illegal, arbitrary, unreasonable, and contrary to the provisions of the Central Goods and Services Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017, and violative of the Petitioner's fundamental right to carry on trade, business or profession guaranteed under Article 19(1)(g) of the Constitution of India. Petitioner's contention: The cancellation was illegal and arbitrary. The non-filing of returns was due to the accountant's personal inconvenience, not intentional delay, and there were no outstanding GST dues. The petitioner was unable to file a revocation application due to portal limitations. Revenue's contention: The learned counsel for the respondents did not have instructions on the assertion that no outstanding dues remained. However, they submitted that if the petitioner approached Respondent No. 1, the application could be entertained manually, and Respondent No. 1 would consider it in accordance with law.
Sections Cited
Section 19(1)(g)
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 28218 OF 2026 Between: Ivl/s. A Sudhakar Works Contractor,, Rep. by its Proprietor, Sri Adusumelli Sudhakar, S/o. Sri Adusumelli Shasthrulu, aged about 56 years, Rio.4-39/59, Nasrullabad, Kamareddy, Telangana 503 321. ...PETITIONER AND 'l . Deputy State Tax Officer,, O/o. the Assistant Commissioner (State Taxes), Kamareddy Circle, Nizamabad Division, Telangana.
The State of Telangana,, Rep. by its Secretary to Government (Revenue) CT- ll, State Tax / Commercial Taxes Department, Secretariat, Hyderabad ...RESPONDENTS Petition under Anide 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus, or any other appropriate writ, order or direction, declaring the action of the 1't Respondent in suo motu cancelling the GST registration of the Petitioner bearing cSTlN. 36AHHPA56BBGlZ7, as i
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