BharatTaxGST

M/S. Golden Enterprises vs. Deputy State Tax Officer

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WP/21615/2026HC TelanganaGSTCNR HBHC01044337202609 July 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages
For Petitioner: SRI SYED AHMEDFor Respondent: SRI SWAROOP OORILLA, SPL. GP FoT STATE TAX

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Cause title — parties, addresses and appearances
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDA.Y,,THE NINTH DAY OF JULY TWO THOUSAND AND T\A/ENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH ANO THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 21615 0F 2026 Between: AND ...PETiTiONER ...RESPOi.JDEIJTS NO:1OF 2026 M/s. Golden Enterprises. Rep by its proprietor Shaik Khaja Miya, 1_3BOlN1, PLOT NO 8, Batapur, Rangaieddy, T"h;;;;;_ ffid;i 1. Deputy State Tax Officer, Saioor Nagar _ l, Rangareddy District. 2. State of Telangana, ,"?_by it: Secretary ,o Cor",nr"ni (iev=,riiEt cf_ll. State Tax / Commercial Taxes Departmeni, Slcrerariat, Hyderabad Petition under Articre 226 0f the constitution of rndia praying thar in the circumstances stated in the,affidavit fii"; G[iiil, inu n,gn court may be preased to issue a writ of Mandamus. or any other appropriate writ or order or direction decraring the action of the 1st n""pono"nt iI "Jancering the GST reqistration certificate of the petitioner ,bearin-g G-di N;.iui i1isqooowrzz, on suo -moto as illegal' arbitrary and in contraventLn or rrri"r"rirr'nght to carry business under Article 19(1xg) of the constitution or rnora ali'uiroion,rr.v to Section 37(5) of the central Goods and service Tax Act, zoll iiin-Jrl',"ng"nu Goods and Services Tax Act, 2017 and conseouenry_set-asioe or liari *,I "r0". of canceration of GST Regi stration d ated 20 t 06 I ioes or tne ; ;iR;;;;;i. " Petition under Section 151 CPC praying that in the circumstances sr.ateci in tn., affidavit filed in support of the writ ;";iil; ,n" frisn (-;ourt may b.* piease,l ro suspend the order of 'r st Respond"nt iii"J zbl'oolrid; ,il;;;;",ir"*,, o",iJIi,n" 1st Respondent to Revive th; GST R;;i;ril;;iie petitioner bearinqtssT No. t. 36ATSPS4404M2ZZ, penrling disposal of the above Ur-rit Petition Petitioner will be putto severe loss and hardship. Counsel for the Petitioner: SRI SYED AHMED Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FoT STATE TAX

The Court made the following: ORDER as oinenaJrse

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND TTItr HON'BLE SRI JUS'TICE G,M OHIUDDIN WRIT PETITION No.21615 of 2026 Dated:09.0'7 .2026 Between: M/s. Golden Enterprises . . . Petitioner and Deputy State Tax Officer, Saroor Nagar - I, Ranga Reddy District, and another. . . . Respondents ORDER: Learned counsel Sri Syed Ahrned appears for the petitioner Sri Swaroop Oorilla, learned Special Government Pleader lor State Tax, appears lor the respondents

2.

The petitioncr's Goods and Services l ax (GST) registration was cancelled vide Order fbr Cancellation of Registration in FORM C ST REG-19 dated 20.06.2025 on the ground that the person does not conduct any busirress frorr the declared place of business/place of business not tbund. The petitioner has pref'erred the instant rlrit petition challenging the said order

3.

Learned counsel lbr the petitioner subrnits that thc ir-npugned order of cancellation o1'registration rvas passed on the ground that the petitioner had not replied to the noricc u ithin the specified time.

1.

Lcarncd Special ( iovcrnment I)leader tbr State I ax subrnits that the petitioner can a'.ail thc rernedr of appeal against the order of cancellation t-r I rcgistration ) ln that \,ic\\ oa the tratter. the u,rit pctition is disposed of r.vith of rcsistratior.l takins all such p.rounds of lall as are av'ailable to it libertl to thc petitioner to flle an appeal befbre the appcllate authoritl' "vithin a peri()d ()l t\v(, u ceks agarinst the irnpugned order of canccllation Needless to \a\. thc appcllate authorit\ ri'ould consider and decide the appeal in accurdancc ivith lau. l'here shall be no order as to costs Miscellancous iLpnlica[ions pending. ilan1. shall sland closed . L.VIJAYA LAXF,IIi STANT REGISTRAR //// SECTION OFFICER To, ,J

1.

Deputy State Tax Officer, Saroor Nagar - l, Rangareddy District.

2.

Secretary to Government (Revenue) CT-ll, State Tax / Commer'cial Taxes Department, Secreta.iat, Hyderabad. State oi Teiangana.

3.

One CC to SRI SYED AHtulED, Advocate [OPUC]

4.

Two CCs to SRI S\A/A.ROOP'OOR|LLA, SPL GP Fcr STATE TA,:., Higir Couri

5.

Two CD Copies BN GJP -N

HIGH COURT DATED: 0910712026 ORDER WP.No.21615 of 2026 I HE S14 /t/ ;(+ 'ru' Jo to 25 JUL M D{'! r3T 1'-yt !i.di tdt/ zo t DISPOSING OF THE WRIT PETITIGN WITHOUT COSTS ) 'nlI t *\rr 2\ ,

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.