M/S. Sri Ramanjaneya Fertilizers vs. Deputy State Tax Officer - Telangana High Court, 15 July 2026

Cause title — parties, addresses and appearances

[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIFTEENTH 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:22375 OF 2026 Between: M/s. Sri Ramanjaneya Fertilizers, rep. by its Proprietor, Mr. Dhanavath Ravi, 1-2412, Main Road, Kamanchikunta Thanda, Mattampally Mandal, Suryapet District, Telangana-508 204. AND 1 ...PETITIONER Deputy State Tax Officer, Oio Assistant Commissioner (State Taxes), Kodad Circle, Nalgonda Division, Telangana. State of Telangana, rep. by its Secretary to Government (Revenue) CT-ll' State Taxes / Commercial Taxes Department, Secretariat, Hyderabad' The Manager, State Bank of lndia, Mattampally Branch, Mattampally, Suryapet District, Telangana ..,RESPONDENTS 2 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 1st Respondent in cancelling the GST registration certificate of the petitioner vide GST No.36ESQPRo 489J12U, on suo moto as illegal, arbitrary and in contravention of fundamental right to carry business under Article 19(1)(g) of the constitution of lndia and also contrary to section 37(5) 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 dated 01 .10.2025 of the 1"t Respondent l.A. NO: 1OF 2026 Petition under Section 151 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 order of 1't Respondent dated 01 .1O.2025 and consequently direct the 1s1 Respondent to Revive the GST Registration portal of the petitioner GST No' 36ESQPRO489J 1 ZU, pendrng disposal of the above writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRl. K P AMARNATH REDDY Counsel forthe Respondent No 1 & 2: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No. 22375 of 2026 DATED :15.07.2026 Between M/s. Sri Ramananeya Fertilizers, Rep., by its Proprietor, Mr. Dhanavath Ravi, # l-2412, Main Road, Kamanchikunta Thanda, Mattampally Mandal, Suryapet District, Telangana. . . . Petitioner AND Deputy State Tax Officer, O/o. Assistant Commissioner (State Taxes) Kodad Circle, Nalgonda Division, Telangana and 2 others. Respondents ORDER: Mr. K.P. Amamath Reddy, leamed counsel for the petitioner Mr. Sri Swaroop Oorilla, leamed Special Govemment Pleader for State Tax appears for respondent Nos. 1 and 2

The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36ESQPR0489JlZU was cancelled vide imptgned order passed in Form GST REG-19 dated 01.10.2025 on the ground that person does not conduct any business from declared place of business/place of business not found

2 3 . L eametl counsel fbr the petitioner submits that the petitioner came to know about cancellation of its registration when it approached its suppliers for purchase ol f'ertilizcrs and pesticides. He submits that respondent No.1 instead of inspecting the registered premises ol the petitionerw'hich has been mentioned in the registration cerlificate has inspected the r.vrong premises and issued the show cause notice and passed the impugned order. Fle submits that when the petitioner tried to file rcvocation application in the GST portal. it is not permitted to do so. as time of 27() dal s tbr filing revocation application is lapsed.

I-earned Special Government Pleader for State Tax submits that if the petitioner makes an application for revocation of cancellation of registration manualll. the sarnc rvill be considered b1' the competellt authority 5. , I laving regald to the atbresaid lacts and circr.tmstances and also taking note of the fact that the (iST registration certificate of the petitioner was cancelled on the ground that person does not conduct anv business from declared place o1' businessi place o1'business not found, if the petitioner approaches the competent authorit)' * ithin a period of one r'veek from todal for submission of application lor revocation of cancellation of GS'I registration certificate, in phy'sical lorm. thc competent authority rvould entertain it and take a decision thereupon in accordance with lau'rvithin a period ofthree weeks thereafter.

J The Writ Petition is accordingly disposed of. However, there shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. . A,H.S.GOWRI SHANKAR ASSISTANT REGIST //II ECTION OFFICER BM TKS V{-

The Deputy state Tax officer, o/o Assistant commissioner (state Taxes), Kodad Circle, Nalgonda Divrsion, Telangana.

The secretary to Government (Revenue) cr-I, state Taxes / commerciar Taxes Department, Secretarrat, Hyderabad.

The lvlanager, State Bank of lndia, I\,4attampally Branch, Mattampally, Suryapet District, Telangana

One CC to SRl. K P. AMARNATH REDDy, Advocate tOpUCl

Two ccs to SPECTAL GOVERNMENT FoR srATE TAX, High court for the State of Telangana, at Hyderabad [OUT]

Two CD Copies 6 To,

HIGH COURT DATED: 1510712026 ORDER WP.No.22375 of 2026 .r'; 51,-1 ,. Y '/k ? 4 JLt 2'ui6 f. i(/ t i D5spArcH DISPOSING OF THE WRIT PETITION WITHOUT COSTS a :C-' qr-, --14\) rI\ ' (