BharatTaxGST

M/S. Check Security Force vs. Deputy State Tax Officer

Original PDF →
WP/22632/2026HC TelanganaGSTCNR HBHC01046079202616 July 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI K. p. AMARNATH REDDYFor Respondent: SRI K. SAI AKARSH., ASSISTANT GOVT PLEADER FOR STATE TAX

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SIXTEENTH DAY OF JULY 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: 22632 OF 2026 Between: M/s. Check Security Force, rep. by its Partner, Mr. Narayana Balaji Singh, 9-1-1/A/6, Bapu Nagar, Langer House, Hyderabad, Telangana-S00 008. ...PETITIONER AND 1 Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Mehdipatnam-ll Circle, Charminar Division, Telangana. Appellate Joint Commissioner (ST), Punjagutta Division, Hyderabad. Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Golkonda Circle, Golkonda Division, Telangana. State of Telangana, rep. by its Secretary to Government (Revenue) CT-ll, State Taxes/Commercial Taxes Department, Secretariat, Hyderabad. .,.RESPONDENTS Petition under Arlicle 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 or order or direction declaring the action of the 1't Respondent in cancelling the GST registration certificate of the petitioner vide GST No.36AAHFC4989K1ZT, as illegal, arbitrary, contrary to law laid down by this Hon'ble Court and in contravention of fundamental right to carry business under Article 19(1)(g) of the Constitution of lndia, and against the provisions of the Central Goods and Service Tax Act,2017 and the Telangana Goods and Services Tax Act, 2017 and consequently set-aside the order for cancellation of registration daled 4.7.2025 of the lst Respondent and the appeal order dated 15.6.2026 of the 2nd Respondent 2 J 4 r.A. NO 1 0F 2026 Petrtion under section .1 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend the orders of '1 st and 2nd Respondents dated 4.7.201)-5 and 15.6.2026 and consequently direct the 1s Respondent to revive the GST registration portal of the Petrtioner GST No.3644HFC4989K| ZT, pending disposal of the above writ petition as otheruvise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI K. p. AMARNATH REDDY Counsel for the Respondents: SRI K. SAI AKARSH. ASSISTANT GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER

In. THE HIGH COURI.FOR.I.IIE STA'I'E OF TELANGANA A't HYDERABAD lhe Hon'ble The Chief Justice Sri Aparesh Kumar Sinsh and 'I'he Ilon'ble Sri Justice G.M.Mohiuddin Writ Pctition No.22632 ot2026 Dated: 16.07.2026 Between: M/s. Check Securi[ []orcc. Rep. by its partncr, Mr. Narayana Bala.ii Singh. #9- I- li Ai 6, []apu Nagar, [-angcr I Iousc, Flyderabad, -f elangana-500 008 Petitioner AND Deputy State 'l'ax Of flcer. Oi o Assi stant ('omn.r i ssioncr' ( State -l-axt-.s ). Mehdipatnarn-ll C irc le, Charminar Division,'l elangana and three others Respondents ORDER: I'leard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner and Mr. K. Sai Akarsh, leamed Assistant Government Pleader lbr State Tax. 2. l hc (ioods and Sen,iccs 'l'ax (CSl') r'cgistration ce11ificate of the impugned order in Form CS I' RtrG-19 dated 04.07.2025 tbr non-filing of returns fbr prcscribed periods. 'l'hc pctitioner pret-ened a time-barred \ petitioner bearing No,36AAtll;C.+989K lZ I' \\as cancelled vide

2 appcal against the order of canccllation of GS-r' rcgiiitration. which has been dismisscd on the o1- delar. I'hereaftcr. thc petitioner has filed thc instant w.it pctition rbr rc'ocation or ca rcclration of GST regl strat toll returns \\as lirr rhe rcaso, that trre petitioncr has cornplctcl,, rclied upon periods p.rouud 3 [-carncci corr.\c] rir' thc petiti.ner sub,rits ,hat .orr-tlinp or' the,\ccountarrt lor li ing.l-the rnonthly retr,rrns and l-e 'nas u,aware of the si'r.r'r cause noticc ,rrcr therc was no intcntional cteray. l hough the petitioner has sought ro fllc an application fbr rcr,,ocation of cancellation or- Gs l regisrration. the GST porrar did noL pcrrit the petitioner as [-.'ernc heronrl rhe tirne rirrit prescribec rbr subrnission J'here 1irrc. thc petit orrer' Irars rhat respondent \o. l r-ra,, be directed to cntertain the petitiorer's appricarion manLralrr and take a decision thcreupon in uccordlncc s i[h larr

4.

L.earnecl Assistant (io'cr.rnent preader ibr st,te Tax subrnits that the apparcnr rr,ason lirr cancellation ol'GS I registr.ation of the petltloncr \\as on ecaoultt ol norr_lllin_e of r.eturns ibr. pr.cscribed 5 ar inq rcqr'ci t. trrc rrrb'csaid lacrs arcr circul-n:.tlinccs arrd arso taking notc ol the lacr rlrer thc (iS'l lc_cistration ol.thc peLirioner rvas

3 To, BM TKS cancelled on account of non-liling of ret.urns lbr prescribed periods, if the petitioner approaches the competent authority within a period of one weck tiom todal' tbr subrnission of application for revocation of cancellation o1' CS'l registration. ln ph1'sical fbrrn, the competent authorit) would cntertain it and take a decision thereupon ln accordance with law within a period olthree weeks thereafter. 6. l'he instant Writ Petition is accordingly disposed of. There shall be no order as to costs Miscc'llancous applications pcnding, il'any. shall stand closed. . A.H.S.GOWRI SHANKAR ASSISTANT REGISTR //// SECTION OFFICER YY .l.TheDeputyStateTaxofficer'o/oAssistantCommissioner(StateTaxes)' Mehdipatnam-ll Circle, Charminar Division, Telangana'

2.

The Appellate Joint Commissioner (ST)' Punjagu-tta Division' Hyderabad'

3.

The deputy State Tax officer, o/o Assistant commissioner (state Taxes), Golkonda Circle, Golkonda Division, Telangana' 4.TheSecretarytoGovernment(Revenue)CT-ll,stateTaxes/Commercial Taxes Department, Secretariat, Hyderabad '

5.

One CC to SRI K. P. AMARNATH REDDY, Advocate [OPUC] 6-TwoCCstoASSISTANTGPFoRSTATETAX,HighCourtfortheStateof Telangana, at HYderabad [OUT]

7.

Two CD CoPies

HIGH COURT DATED: 1610712026 ORDER WP.No.22632 of 2026 '-, DISPOSING OF THE WRIT PETITION WITHOUT COSTS ,,iiritni S ', ,: \. ,+ 2 4 JUL 2l]26 '.j. ", (\ ;:.oI, \\, '\{ D€"^n-.-,.(-o 1, .-1-__--, ' -. :. .; z, 1.'// ,r' \() -oci# L"\ V.6(tt

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.