M/S. P Shiva Kumar Electricals vs. The State Of Telangana - Telangana High Court, 07 July 2026

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Speci ai Original -lurisdiction) TUESDAY; THE SEVENTH DAY OF JULY TWO THOUSAND AND TWENTY SIX , PRESENI TFIE HONOURABI.E TI.{E C CE SRI APARESH KUMAR $IhIGH FtrIEF JI"JSTI Iuo THE HOtrl0l"JRll\I3I.E SFtI JI'ISTIIE G.M. MOFiIUDDIN WRIT PETITION NO: 21156 OF 2026 Between: M/s. P Shiva l(umar Eiectricdls, represented by its Authorized Partner Sri Polemoni Shiva Kumar, lii/o. Poiemoni Narayana, aged about 46 years, Occupation. Business, residing at H. No.4-35, Ambatipally Village, Yedira, Mahabubnagar -509001, Telangana.GSTlN. 3648DFM25B6P1ZM. ...PETITIONER AND 1. The State of Telangana, represented by its Principal Secretary, Revenue (Commercial Taxes) Department, Hyderabad. 2. The Commissioner of State Tax, Telangana. 3. The Appellate Joint Commissioner (State Tax), Hyderabad Rural Division, 5th Floor, C.T.Complex, Nampally, Hyderabad. 4. The Deputy State Tax Officer, Mahabubnagar Circle, Mahabubnagar. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, direction, or Order, more particularly one in the nature of Writ of Mandamus declaring the action of the respondents in issuing the Proceedings No.ARN.AD 364250 097 541 lOrder No.ZD36 360725027207D, dated 19-07 -2025 rejecting the Appeal on the ground. that delay in submission of appeal which was filed against Order for cancellation of regiskation vide reference No.ZA360 824008769, dated 03-08-2024 on the ground of failure to furnish retums for a continuous period of six months is highly illegal and unjustified with a direct the respondents to restorei reactivate the petitioners GST Registration bearing GSTIN No. 36ABDFM25EAP1ZM, enabling tire petitioner to file statutory retu.ns, issue tax invoices, generate e-lvay b,ills and cai'ry on lavvful business. l.A. NO: 1OF 2026 Petition und,rr Se(jtion 'l 151 CPC praying that in the circumstance:; statecl in the affidavit file,d in support of the petition, the High Court nray ?e plee$e(l to direct th respondents tr: restcrei.e;: il!riate tire petjtioners GST Registratibn cqa.irg FSTIN lr No 3643DFlr/2516F1;1\4. r:r;rlirg the petitioner to file stalutory "etu ns isi;ue tax invoices, generate e-way b,ills and carry on lawful business. Counsel for the Petitioner: SRI M.V.L SRINIVAS REPRESENTS SRI.MVSSAI KUI\IIAR Counsel for ther iRes;:crreents: SF(l SAI AKARSH, AGP APPEARS FtlFt $Rl SWAROOP OORILI-/\, $IPECIAL GOVT PLEADER FOR STATE TA}

The Court made the following: ORDER l

*tw@t 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. 21156 of 2026 DATED :07.07.2026 Between: NtI/s. P. Shiva Kumar Electricals, Rep., by its Authorized Partner, Sri Polemoni Shiva Kumar, Ambatipally Village, Yedira, Mahabubnagar, Telangana. Petitioner AND The State of Telangana, rep., by its Principal Secretary, Revenue (Commercial Taxes) Department, Hyderabad and 3 others. . . . Respondents ORDER: Sri M.V.L. Srinivas, leamed counsel represents Sri M.V.S. Sai Kumar, leamed counsel for the petitioner. Sri K. Sai Akarsh, learned Assistant Govemment Pleader appears for Sri Swaroop Oorilla, leamed Special Govemment Pleader appears for State Tax.

The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36ABDFM2586P1ZM was cancelled vde impugned order passed in Form GST REG-19 dated 03.08.2024 for non-filing of returns for a consecutive period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of registration certificate which has been l

- 2 To, dismissed on the ground of delay. Thereafter, the petitioner has filed the instant Writ Petition for revot:at on ol canceliation of GST registration certificate.

Learned Special Govemment Pleader for State f'ax submits that the apparent reason for clnr:ellation of GST registration certificate was on account of non-filing ol retunrs [or the consecutive period of six nronths. However, the petitioner is at liberty to file an application for revocation of cancellation ofGST registration

Having regarcL to the aforesaid facts and circumstances and also taking note of the fact that the GST registration certificate of the petitioner was cancelled on account ol non-filing of returns for the consecutive period of six months, if the petitiorer approaches the competent authority within a period of trvo *'eeks from today for submission of application for revocation of cancellation of GST registration certificate, in physical form, the competent authority u,ould enterta n it and take a decision thereupon in accordance with law within a period oltLree weeks thereafter.

The Writ PetitiorL is accordingly disposed of. However, there shall be no order as to costs. Miscellaneous app lications, if any pending, shall stand closed. . M. NAGAMANI ASSISTANT TIEGISTRAR /lTRl'JE COPY/I c; SECTIOI{ OFFICER 'i-l e Principirl l$e:cr-'tary, Revenue (Commerclzrl Taxes) Depar:nient' State of Telarg a na l-lydtlrabad,

Th,: Corrinr ls:siotrer of State Tax. TelanEana

Tirer A,opell:rte .lr:rn- Comrnissioner (State -l-ax) Flyciprrlbarl Rural Division, 5th F loor, C.-l-.Comple):, Nampally, Hyderabad.

The Deputy Stat3 l ax Officer, Mahabubnagar Circle, lVlahabubnagar

Orre CC to SRL IV'/ S SAI KUMAR, Advocate [OPUC]

6 One CC to SRI SWAROOP OORILLA, SpECtp,L GOVT PLEADER FOR STATI: TAX IOPUC] i

Two CD Copies ! DAN GJP ev

HIGH COURT DATft:D: 0710712026 ORDER ( TgL4 o ,." l,) s s' {t*- WP.No.21156 of 2A26 o & u, alJ F ? il DISPOSING OF THE WRIT I'ETITION WITHOUT COSTS C),, Za\ --\ *