Kbg Associates vs. The Superintendent Of Central Tax
Held
The Court, considering the facts and circumstances, including the cancellation of GST registration due to non-filing of returns for six consecutive months, allowed the petitioner liberty to approach the competent authority within two weeks from the date of the order. The petitioner was directed to submit an application for revocation of cancellation of GST registration online. If the online submission was not accepted due to technical reasons, they were permitted to submit it in physical form. The competent authority was directed to entertain the application and decide it in accordance with the law within three weeks thereafter. The Court did not explicitly decide on the legality or constitutionality of the cancellation order itself but provided a procedural remedy.
Facts
The petitioner, KBG Associates, filed a writ petition challenging the cancellation of its GST registration. The cancellation order, dated 14.08.2025, was issued by the Superintendent of Central Tax, Secunderabad CGST Range, for non-filing of returns for six consecutive months. The petitioner contended that the non-filing was due to their tax consultant failing to inform them about the show cause notice and the requirement to submit a reply, leading to an ex-parte order without intentional delay. As the period for filing an appeal had expired, the petitioner sought revocation of the cancellation through this writ petition.
Key Issues
1. Whether the cancellation of GST registration under Section 29 of the CGST Act, 2017, for non-filing of returns for six consecutive months, when the petitioner claims it was due to the negligence of their tax consultant and not intentional delay, is arbitrary and violative of principles of natural justice. Petitioner's argument: The cancellation order is arbitrary, without jurisdiction, illegal, and contrary to the principles of natural justice and the provisions of the CGST Act, 2017. It is also ultra vires Section 29 of the CGST Act, 2017, and unconstitutional, violating Articles 14, 19(1)(g), 21, and 265 of the Constitution of India. The petitioner seeks restoration of their GST registration. Respondents' argument: The cancellation was based on the apparent reason of non-filing of returns for six consecutive months.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA , AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY THIRD DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 23897 OF 2026 Between: KBG Associates, Represented by its Managing pa(ner Shri CSS Krishna S/o CV Jayaram, Aged about 47 yearc, Occ. Company Secretary, R/o First Floor, 1-9- 309/4, Above Kanchipuram Lavanya Silks, Red cross Blood Bank Road, vidyanagar' Hyderabad-44 ...pETrroNER AND 1. The Superintendent of Central Tax,, Secunderabad CGST Range, Secunderabad CGST Division, 7th Floor, GST Commissionerate, BasheerBagh, Hyderabad, Telangana.
The Principal Commissioner, Hyderabad GST Commissionerate, 7th Floor, BasheerBagh, Hyderabad, Telangana.
Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi- 1 10001 . ...RE.'.NDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to a) lssue an appropriate writ, order or direction
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