BharatTaxGST

M/S. Jk Technology vs. Deputy State Tax Officer

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WP/21690/2026HC TelanganaGSTCNR HBHC01044472202609 July 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN8 pages
For Petitioner: SRl. K P AMARNATH REDDY

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Cause title — parties, addresses and appearances
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) THURSDAY, THE NINTH 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:21690 oF 2026 [ 3488l ...PETITIONER Between: AND 3 M/s. JK Technorogy, rep. by its proprietor, Mr. Mohd Ahmed Ari, prot No.70, Ground_Ftoor, Jatpa y, Batapur Mandal, ff yOeraOiJ, nangrr"ooy, Telangana_ 500 005 1 . Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Charminar Circle, Charminar Division, Telangana 2. Assistant Commissioner Division, Telangana. (State Taxes), Badangpet Circte, Shamshabad State of Telangana, rep. by its Secretary to Government (Revenue), State Tax Department, Secretariat. Hyderabad. ...RESPONDENTS Petition under Articre 226 of 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 writ or order or direction declaring the action of the 1st Respondent in canceling the GST registration certificate of the petitioner vide GST No.36AeBpA9g 17c1z7, on suo moto basis as illegal, arbitrary and in contravention of fundamentar right to carry business under Article 19(1xg) of the constitution of rndia and arso contrary to section 37(5) of the centrar Goods and service Tax Act, 2017 and the Terangana Goods and services Tax Act, 2017 and consequently set-aside the order for Cancellation of Registration daled 22.1 .2024 of the 1 st Respondent and direct the 2nd Respondent to restore the cancelled GST registration number of the Petitioner vide 36AQBPA98 1 7C127. 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 1st Respondent dated 22.1.2024 and consequently direct the 2nd Respondent to Revive the GST Registration portal of the petitioner GST No. 36AQBPA9817Cl 27, pending disposal of the above Writ Petition as otheMise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRl. K P AMARNATH REDDY Counsel forthe Respondents: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT F'OR TIIE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIE F JUSTICE SRI APA RESH KUMAR SINGH AND THE HON'BLE SRI .N] ICE G.M.MOHIUDDIN WRIT PETITION N0.21690 of 2026 Dated:O9.07.2026 Between: M/s. JK Technology ...Petitioner and Deputy State Tax O fficer, O/o.Assistant Comrnissioner (State Taxes), Channinar Circle, Charminar Division, Telangana, and 2 others. ...Respondents ORDER: Learned counsel Sri K.p.Amarnath Reddy appears for the petitioner. Sri Swaroop Oorilla, learned Special Government pleader for State Tax, appears for the respondents.

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2.

The in-rpugned order of cancellation of Goods and Services Tax Registration of the petitioner. dated 22.01.2024 was passed on a ground alien to the show cause notice issued by respondent No.l on 08.08.2023 in Fonn GST REG-17. For proper appreciation, the contents of the sho* cause notice and the order olcancellation are extracted hereunder: ''FORM CST REG.I7 lsee ktle 22(l)/sub-rule (2A) ofrtte 21A) Reference N0: 2Aj608230199639 Date: 08.08.2023 To Registration \umber (CSTIN lllrrique ID); 36AQBP 498 11 C lZ7 Mohd Ahmed Ali PI-OT NO,7O. CROU\D FLOOR. JALPALLY. BALAPUR MANDAL, Hyderabad, Ranga Reddy. Telangana, 500005 Show Canse Notice [or Cancellation of Rcgistration Whereas on the basis of information which has come to my notice' it appears that ),our registration is liable to be cancelled for the following reasons: l. Section 29(2)(e)-registration obtainecl by means of fraud, r.r'ilfitl misstatement or suppression of lacts. You are hereby directed to t'urnish a reply to the notice within seven working da;s from the date o[.er!ice ol lh i: nolice. You are hcreby direcred to appear betbre the undclstgned authorily on l5/08/1023 at I 1:30. If 1ou lail to furnish a reply- rvithin thc stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis ofavailable records and on merits Please note that 08.08.2023 )our registration stands suspended with effect from Kindll'refer the supportrve documenl attached fbr case specific details Not A pp licable. PIace: I elangana Or,".96i69/2023 NARSING RAO PALLYE Deputy State l'ax Offlcer. CHARMINART CharnrinaLr: Telangana"

J "FORM CST REG-I9 [See rule 22(3)l Reference No: 24360 1 24054955F Date:22.01 .2024 To Mohd Ahmed Ali PLOT NO.7O, GROUND FLOOR, JALPALLY. BALAPUR MANDAI,. Hyderabad, Ranga Reddy, Telangana, 500005 GSTIN/UIN: 36AQBPA98 l7C t27 Application ReferenceNumber(ARN): AA360823014050R Date: Order for Cancellation oI Registration Thrs has reference to show cause notice issued dated O8lO8l2O23 Whereas no reply to the show cause notiae has been submitted; and whereas, the undersigned based on record available with this office is of the opinion that your registration is Iiable to be cancelled for following reason(s): Section 29(2)(c) Person, orher than paying tax u/s 10, failed to fumish returns for prescribed periods The tax payer have not filed returns lrom 0l JAN 2023 to till date hence CS'fN is liable to cancellation The effective date ofcancellation ofyour registration isOllOll2O23. 2 Kindly refer to the supportive document(s) attached for case specific details. - Not applicable

3.

It may be noted that a registered person furnishing return under sub- section (l) ofsection 39 of the CCST Act.20l7 is required to furnish a final return in FORM CSTR-10 within rhree months ofrhe date of this order.

4.

You are required to furnish all your pending rerurns.

5.

It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under rhis Act or ro discharge any obligation under this Act or the rules made thereunder for any period prior to the date ofcancellation whether or not such tax and other dues are determined before or after the date ofcancellation Place: Telangana Date:22.01.2024 Sudha Rani Dhameera Deputy State Tax Officer CHARMINAR"

.1 l. I-earned counsel ibr the petitioner has taken othet grounds also which have been contestcd b.v the learned Special Government Pleader for State 'Iax.

4.

Ho*'erer, upon hearing learned counsel lor the parties. we are inclined to allovv the rvrit petition by quashing the order of cancellation of registration for the sole reason that it is based upon a ground upon which the petitioner was never put to notice The cancellation has been done for attegedl,v non-furnishing of returns for the prescribed periods in teeth of Section 29(2)(c) of the Central Goods and Services Tax Act, 2017 (for short. "the Act"). The shor.v cause notice alleged obtaining of registration b1' fraud. rvilful misstaternent or supprcssion of facts in teeth of Section 29(2)(e) of the Act.

5.

Learned counsel lor the petitioner subrrits that ;r consequential direction also be issued to imrnediately restore the registration of the petitioner.

6.

In such circutnstances. both the ilnpugned order of cancellation of registration and the show cause notice are qttashed and the Goods and Senices Tax registration of the petitioner is restored. Flowever, liberty is granted to the respondents to issue fresh show cause notice, if any 5 grounds exist lor proposed cancellation of GST registration of the petitioner. Needless to say that the show cause notice should contain specific grounds with supporting documents so that the petitioner can submit a reply. Based thereupon, the proper officer can take a decision in accordance with law in a time bound manner. 1 The writ petition is accordingly allowed. There shall be no order as to costs Deputy Charmin Assistan Division, //// .A.JAYASREE ANT REGISTRAR Miscellaneous applications, if any pending, shall stand closed. ASSts To, DAN -St1t.e . Tal Officer, O/o Assistant Commissioner ar Circle, Charminar Division, Telangana t Commissioner (State Ta) relangana. (es)' BadangPet circle, ION OFFICER (State Taxes), Shamshabad State of 2 J

4.

The Secretary to Government, (Revenue), State Tax Department, I elangana, Secretariat, Hyderabad. One CC to SRt. K p AMARNATH REDDY, Advocate IOpUC] 5. 919 9_c1o sRt swARoop ooRtLLA, STATE TAX IOPUC]

6.

Two CD Copies SPECIAL GOVT PLEADER FOR W

HIGH COURT DATED: 091071202b ORDER WP.No.21690 of 2026 ALLOWING THE WRIT PETITION WITHOUT COSTS 3 21 JUt 2026 1 HE 5IA rDFcn..r-rrr q v t t 6fi - 11 ,)iq, \gt 1? NL 'ea! T

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.