BharatTaxGST

M/S. Sri Surya Enterprises vs. Deputy State Tax Officer

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WP/20470/2026HC TelanganaGSTCNR HBHC01042196202602 July 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages

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Cause title — parties, addresses and appearances
[ 34881 L THE HONOURABLE THE CHIEI {USTiGE AP4RESH KUMAR SINGH i rue HoNorrRr$3LrE Jnf,Iuou*t= G.Ml. tvtoHtu'DtN IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) . THURSDAY, THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT WRIT PETITION NO:20470 OF 2026 Between: AND M/s. Sri Surya Enterprises, rep. by its Partner, [t,4r' T. Narender,#151812141C' Begumbazar, Hyderabad, Telangana-500 01 2. ,..PETiTIONER 1. Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Begumbazar Circle, Charminar Division, Telangana 2. Appellate Joint Commissioner (ST), Punjagutta Division, Hyderabad. 3. State of Telangana, rep. by its Secretary to Government (Revenue), Commercial Taxes / State Taxes Department, Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 ol the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in cancelling the GST registration certificaG of the petitioner vide GST No.36ABBFS8608L1ZR, as illegal, arbitrary, contrary to law iaid down by this Honourable Court and in contravention of fundamental right to carry business under Article 19(1 Xg) of the constitution of lndia, and against the provisions of the central Goods and service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017 and consequently set-aside the order for CJncellation of Registration dated 231812024 of the '1"t Respondent and the appeal order daled 221612026 of the 2nd Respondent. l.A. NO: 1OF 2O26

The Court made the following: ORDER Petition under section 15'l cPC praying that in the circumstances stated in the affidavit filed in. supporl of the petition, the High court may be pleased to suspend the order:; of 1't & 2nd Resoondents dateo 23t\t2o24 & 22l6tzo2:6 and consequenfly direct the '1 st Responr; ent to Revive the GST Registration portal of the peiitioner GST No.36ABBF s8608LrzR, pendirrg dislposal of the above writ petition as othr:rilrse the Petitionei r,,rill be put to severe loss and hardship. Counsel for tlre Petitiorrer-: Slil K.p. A.lrlARl{ATH REDDy Counse|lfortheFlrls;:or,l,;]ents;:S|Ii|SW,ARooPooRlL[-A. s;Fn-.. GP FoR STATE TAx

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'B LE THE CHIEF JUSTICE SRI APARXSH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.20470 of2026 DATED: 02.07.2026 Between: M/s. Sri Surya Enterprises Rep. by its Partner Mr. T.Narender ... Petitioner AND Deputy State Tax Officer, O/o. Assistant Commissioner (State Taxes), Begumbazar C ircle, Charminar Divisi on, Telangana & 2 others Respondents ORDER: Heard Mr. K.P.Amamath Reddy, learned counsel appearing for the petitioner and Mr. Swaroop oorirla, leamed Special Govemment pleader for State Tax appearing for the respondents.

2.

The Goods and Services Tax (GST) registration certificate of the petitioner bearing GST No.36ABBFSg60SL1zR was cancelled vrde impugned order in Form GST REG-19 dated 23.0g.2024 for non-filing of retums for a consecutive period of six months. The petitioner preferred a time-barred appeal

2 against the order ofcancellation ofGST registration, which has been rejected on the ground of delay. 'fhereafter, the petitioner has f,rled the instant r,vrit petition for revocation of cancellation of GST registration. 3 . Leameci counsel fbr the petitioner submits that aftermath covid- I 9 pandemic, petitioner suffered heavy losses in the business and could not continue its business and its Consultant failed to file NIL returns. It is submitted that non-filing of rcturns rvas for the reason that the proprietor of the petitioner has completely relied upon the Consultant for filing of the monthly retums and he was also unarvare of the show cause notice and thele was no intentional delay. Though the pctitioner has sought to file an application for revocation of cancellation of GS'l registration, the GST portal did not permit the petitioner as being be,rond the time Iimit prescribed for submission. Therefore, the petitioner prays that respondent No.l may bc directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law.

4.

Learned Special Govemment Pleader for state '['ax submits that the apparent reason lor cancellation of GST registration of the petitioner was on account of non-filing of retums for a consecutive period ol'six months'

5.

Having regarcl to the aloresaid lacts and circumstances and also taking note of the fact that the GST registration of the petitioner was cancelled on account of non-filing of retums for a consecutive period of six months, if the 3 petitioner approaches the competent authority within a period of one week from today for submission of application for revocation of cancellation of GST registration, in physical form, the competent authority would entertain it and take a decision thereupon in accordance with law within a period of three weeks thereafter.

6.

The instant Writ Petition is, accordingly, disposed of. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. . A.JAYASREE ASSISTANT REGISTRAR //// E TION OFFICER To, 1 Deoutv State Tax Officer, O/o Assistant Commissioner (State Taxes)' ei:r";naza, Circle, Charminar Division' Telangana' ipi!,,ri. L"'"i'C"i,r'pti"""r. (ST)' Punjagutta Divisior-' Hvderabad' The s3cretary tc covernmlni (R;"";,j"i state. of .Telangana, comm:':rcial Taxes r State Taxes Depatment' Secretariat' nyoera.D-39,,^, o." cc tr:Jnr it p nnnnrlnrH REDDY, Advocate [oPUCl i'J. iii-t" ir"rr sirynno<jp ooi<rLLe sPL GP Fon s-rr'rr rAx" t'lish Court for the State of Telangana' [OUT] Two CD CoPies BN TKS z 3 4 5 6 +)

HIGH COURT DATED: 021A712A26 OFIDER 'lfylr. firl o.20 4.7 ta of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS t -uir\\ I itf S; ];\ .T Q.N ,J' / ;to .. '' ili 05 l1r]r Zod il u,{o oi \t? J:, ,rt- + ' 'i)!t ",rr.' i'1' ' ' : 1 q )t yb \ 1

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.