M/S. Garikipati Infra vs. Superintendent Of Central Tax - Telangana High Court, 03 July 2026

Cause title — parties, addresses and appearances

[ 3488 ] IN THE H]GH COURT FOR THE STATE OF TELANGANA' AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRD DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUST]CE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 20746 OF 2026 Between: IV/s. Garikipati lnfra, Rep. by its Partner, G Hemadri Rao, 12-7-133/34, Hat No.302, Plot No.38, Sai Jyothika Enclave, Anjaneya Nagar, Moosapet, Hyderabad, Telangana- 50001 B ...PETITIONER. AND 1. Superintendent of Central Tax, Medchal GST Commissionerate, lVledchal Divlsion, Plot No.16 and 21 , Aditya Towers, Sri Sai Enclave, OId Bowenpally, Secunderabad. 2. Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-4, North Block, New Delhi. ...RES?ONDENTS 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, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1st Respondent in passing the irnpugned Order cancelling the GST Registration in FORM GST REG-19 dated 10.9.2Q24, vide Ref.No.24360924024274J as illegal, arbitrary, unjust and in contravention of fundamental right to carry out business under Article 19(1)(g) of the Constitution-f lndia and consequently set aside the same and direct the 1st Respondent to restore/ activate the GST registration of the petitioner. 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 pleasecl to suspend the operatron of the impugned Order passed in FORIM GST REG-19 vide Ref.No. 2436O924O24274J dated 109.2024 passed bythe 1st Respondent. Counsel for the Petitioner: SRI cADHAMSETTY NAGA GOURI SHANKAR Counsel for the Respondent No.1: SRt DOMINIC FERNANDES, SC FOR CENTRAL BOARO OF INDIRECT TAXES AND CUSTOMS Counsel for the Respondent No.2: SRl. N BHUJANGA R,AO DEPUTY SOLICiTOR GENERAL OF INDIA

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BI,f THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.20746 of 2026 Dated:03.07.2026 Between: M/s. Garikipati Infra ...Petitioner and Superintendent of Central Tax. Medchal GST Cornm issionerate. Medchal Division, Plot No. l6 & 21, Aditya 'fowers. Sri Sai Enclave, Old Bowenpally, Secunderabad, and another. ...Respondents ORDER: Learned counsel Sri G,N.G.Shankar appears for the petitioner Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondent No. I

I 2. fhe (ioods and Ser', ices l ax (GS l) registration ol'the petitioner bearing No.36A,\ IF(i4196R127 was cancelled vide Order for Canccllation ol Registration passed in Fornr (lST REG-19 dated 10.09.2024 on the ground that the petitioner has not uptlated the bank accounr even alter intimations. No$. it is time-barred to prefer an appeal b.v thc petitioner against the order of cancellation of GST registration' Thercfore. the petitioner has filcd the instant writ petition for revocation of cancellation ol'(iS-l Rcgistration Certi{lcate'

Learned counsel fbr the pctitioner subrnits that at the relevant time. the petit.ioner had no ongoing u'orks and s as filing Nil retums' The e arlier constrltarlt \\ ho \\ as handting the CS-l of the petitioner had left the firrr and the nervlv engaged consultant failed to inlonn the petitioner abor-lt thc issuatlce ol-the shtrrr cause notice and also tailed to file Nil returns undcr thc ntistaken beliel- that no rctums r'rere required in the absence of bLtsiness. lt is lurther submitted that the shos' cause notice \\'as mercll r-rploaded on the GS1' portal and was not comtnunicatr-'d through anl prescribed mode and therefore' the petitioner had no knorvledge of thc notice and cotrld not subrnit reply T'hercfbre' the irnpugned order for cancellation o1'registration was passed on the grorrnd that no replr rra' liled t(1 the qho\\ cattse notice' L'pon cotning

J to know of the cancellation order. the petitioner immediately updated the bank account details on the GST portal and approached the department. However. respondent No. I infonned the petitioner that the statutory time limit lor revocation had expired. Therefore, the petitioner prays that respondent No. I may be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law

Learned Senior Standing Counsel appearing lor respondent No.1 submits that the apparent reason for cancellation of GST registration of the petitioner was that the petitioner had not updated the bank account deta ils even altcr inlirnations

Having regard to the aloresaid facts and circumstances, if the petitioner approaches the competent authority within a period of two weeks frorn today fbr submission ol application for revocation of cancellation of GST registration tn physical form, the competent authority would enlertain it and take a decision thereupon in accordance with law within a period of three weeks thereafter

The instant writ pctition is accordingly disposed of. There shall be no order as to costs

l Miscellaneotts applications pending. if an1 ' shall stand closed . K.BHAVANI SWAMY ASSISTANT REGISTRAR //// ECTION OFFICER

Superintendent of Central Tax, Medchal GST Commissionerate, I\,4edchal Division, Plot No.16 and 21 , Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad.

The Secretary, Ministry of Finance, No.136-4, North Block, Union of india, New Delhi.

One CC to Sri Gadhamsetty Naga Gouri Shankar, Advocate IOpUCt-

One CC to Sri N. Bhujanga Rao, Deputy licitor General of lndia tOlUCl

One CC to Sri Dominic Fernandes, SC for Central Board of lnciirect Taxes and Customs[OPUC]

Two CD Copies w .L To, TJ TKS

HIGH COURT DATED: 0310712026 ORDER WP.No.20746 of 2026 _ _t: j- - .=\ ,.,i1 1Ht 5Iafr\r, t!' 'o)' 2 2 il,L 2[26 t- rt ''i!pncvf-. -, ,,, ,,+ , .] ,. U r') : ;. (- A'.t/ -/r/ DISPOSING OF THE WRIT PETITIOT'I WITHOUT COSTS K coflt-o Y-j----. -. t ,-i\1\'" :