BharatTaxGST

M/S The Coffee Boys vs. Inspector Gachibowli-Ii

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WP/21777/2026HC TelanganaGSTCNR HBHC01044602202610 July 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRt. SRINARAYAN TOSHNiWALFor Respondent: SRl. DOMINIC FERl., tAl.{DES, (sEr.JteR STAND|NG COUNSEL FOR CBtCj

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Cause title — parties, addresses and appearances
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) fRIDAY, THE TENTH DAY OF JULY TI//O THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI ,APARESH KUMAF*CiHG- AND THE HONOURABLE SRI JUSTICE G.I'1. ILiOHIUDDIN [ 34881 wRIT PETrTtoN NO: 21777 0F 2A26 Between: AND 2 M/s The Coffee Bovs. H.no.2-5612119, Vijaya Towers, Khanamet, I\4adhapur, ilf i:1ff 1,H.:::X1 g"';f T i!*. ffi r, "il"-piu," n t"o b v i t'. pa ; ;;;, 't. lnspector Gachibowli-ll, Central Tax, Gachibowli Kukatpally, Allwyn Colony, Lords Court Building, plot No. '166, Near South lndia Shopping Malt, Ushanrull Nagar, Kukatpally, Hytlerabad. ..,PETITIONER Range, Rangareddy, No. 80 and 81, Sui-vey apudi Roao, A.S rlaJu ...RESPONDENTS Central Board of lnciirect Taxes and Customs, eivision_ CacfriOov+ii 3sng._ Gachibowli ll, Rangareddy GST Commission"oi", 4th Floor, H.No.,re_q301 to 303, Serene Heights, above Ratnadeep Super Arlarket, Humayan Nagai., Masab Tank, Hyderabad Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be preased to issue a writ of Mandamus or any other appropriate \r/;.it, order or Dlrection that the order for cancellation of GST registration, vide Ref. r,ro 2A3607251275938, in Form GST REG-.,9. dated 17.07 .2025, passed by the .1 St Respondent as beino void, arbitrary, illegal, without authority of law and without jr,ii-isdiction, violative E the Principles of Natural Justice apa( from being violalirre r;f A.rlicles ;;, ,;;r;i;; ,; ";. 265 of the constitution of lndia, and to consequen y set aside the same by restoring the GST registration of the Petitioner Counsel for the Petitioner: SRt. SRINARAYAN TOSHNiWAL Counsel for the Respondents: SRl. DOMINIC FERl.,tAl.{DES (sEr.JteR STAND|NG COUNSEL FOR CBtCj

The Court made the following: ORDER

IN THE HIGH COURT FOR THI STATI' 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.21777 of 2026 Dated: 10.07.2026 Between: Mls. -f he Coll'ee Boy s ...Petitioner and Inspector Gachibowli Il. Central Tax, Gachibow,li Range, Ranga Redd1,. Kukatpally, Allwyn Colony, Lords Court Building, Plor No.80 and 8l, Survey No. 166, Near South India Shopping Mall, Ushamullapudi Road, A. S.Ra.iu Nagar. Kukatpally. Hyderabad. and another. ...Respondents OR-DER: Learned counsel Sri Srinarayan l-oshniwal appears for the petitioner Sri Dominic Fernandes, learned Senior Standing Counsel lor Central Board of Indirect Taxes and Custorns (CBIC), appears for the respondents.

l

2.

The Coods antl Scn iccs -l-ax (GSI ) registration ol'the petitioner ln Forrn CST I{E(i-19 datcd 1r.07.1015 lor non-flling ol returns for a u,as cancellecl lide Ordcr fbr Cancellation of Registlation passed consecutive period ol'sir months. Now. it is tilne-barred to prcler ai1 appcal b1 the petitioncr against the order of cancellation of GST rcgistration. I-hcrctbrc. the petitioner has filed thc instrnt *rit pctrtion firr rcvocation ol cant ellation of (iST registration

3.

L.cantccl counscl lirr the petitioner suhrnits that at thc relevant penod due to fittanciul dif tlculties the petitioner uas unable to meet day- to-dirv operational erpettses and uas unable to continue its business operations rr hich rest.lteil in non-liling of returns and thc said non-filing *as neither uilliil nt,r dclibcratc. Though thc petitiontr has sought to file an application lirt' rcr ocrttion of cancellation of GST Registration, the (iSl portal (l()cs rot pclrttit the pctitioner as being he1'oncl the time limit prescribed tor suhmission. Therefbre. the petitioner prals that respondcnt No,l urar be clirected [o cntertain the petitioner's application manuallr an<l take a tlecisiott thercupon in accordance rvith larv.

4.

Leamed Senior Standing Counsel lor CBIC submits that rhe apparent reason lor cancellation ol GST registration was on account ot' non-filing of returns lor the consecutive period of six rnonths. 5 Having regard to the aforesaid facts and circumstances and arso taking note ol the fact that the GST registration of the petitioner was cancelled on account of non-filing of returns for the consecutive period of six rnonths. if the petitioner approaches the competent authority within a period of two weeks tiom today for submission of application fbr revocation of canccllation ol'GST registration in physical form, the competent authority would entertain it and take a decjsion thereupon in accordance with law rvithin a period of three weeks thereafter. The instant u,.rir petition is accordingll.. disposed oL There shall be no order as to costs Miscellaneous applications pending, ifany, shall stand closed. . A.SREENIVASA REDD}., //II A.SSI TANT REGT*ST S IOIJ CEFIC=R 1 . The lnspector Gachibowli_ll Central Tax, Gachibowli Range, P-angai-eddy, Kukatpalty, Altwyn Colon Lords Court Buildtng, plot No. 80 and 81, Survey No. 166, Near South lndia Shopping Mall, Ushamutl apudi Road, A.S Raju Nagar, Kukatpally, Hyderabad

2.

The Central Board of lndirect Taxes and Customs Division- Gachibowli l, Range- Gachibowli li, Rangareddy GST Com mrssionerate, 4th Floor H.No.103301 to 303, Serene Heights, above Ratnadeep Super Market Humayan Nagar, Masa b Tank, Hyderabad

3.

One CC to SRt.

4.

One CC to SRt loPUcl

5.

Traro CD Copies SRINARAYAN TOSHNTWAL Advocate loPUCl 6 To, v, BM GJP DOMINIC FERNANDES (senior standing counsel for CBIC) N

HIGH COURT DATED: 1010712026 t ORDER WP.No.21777 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS 1 HE SIA R o ( ou 2 5 JUL 2026 : t .t, a, l'Jp;r'rr.r{n /i\vk, ,,1+l,,e

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.