BharatTaxGST

M/S. Sri Rama Realty Ventures INDIA Private Limited vs. Superintendent

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WP/17873/2026HC TelanganaGSTCNR HBHC01029605202615 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: Ms. K.UMA (tnrougrr video conference)

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Cause title — parties, addresses and appearances
[ 3488 I IN THE HIGH COURTfOR THE STATE OF TELANGANA AT HYDERABAD -- -- --I (Speciat Original Jurisdiction) MO}IDAY, THE FIFTEENTH DAY OF JUNE TWO THOUSAND AND Nru'ENrl SIX PRESENT THE HONOURABLE THE CHIEF JUS.TICE SRI APARESH KUMAR SINGH rHE HoNouRABLE snf.llisrcE G.M. MoHruDDrN Between M/s. sri Rama Re_alty Ventures rndia private Limited, Iep. by its Managing Bffi:[irHr?%U. srinivasa R;j;, a-z-zsgt1s, nLo No 2, Banjara Hirs, AND PETITIONER 1' superintendent, centrar rax-GST, punjagutta, Hyderabad. 2. Joint commissioner, centrar rax-GST, Basheerhagh, Hyderabad. 3. ,s-149 ol Telangana,_rep. by its principar secretary to Government, Revenue (CT-ll) Department, Secretiriat, Hydeiabad. -"/ '- rrrrrvrlr' I 4. Union of lndia, _rep by the secretary, Ministry of Finance, 3'd Floor, Jeevan Deep Building, Sansad Marg, New Delni_t t O OOt . ...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 a Writ of Mandamus or any other appropriate writ or order or direction setting aside the orders of the 1st and 2nd Respondents dated 24.g.2024 and 13.2.2025 respectively as illegal, arbitrary and in violation of principles of natural justice, violation of the Petitioner's fundamental right of freedom under Article 19(1Xg) of the Constitution of lndia and consequently restore the registration certificate granted to the Petitioner under the CGST / TGST Act,2017 . lh $n, " ' =:! stated in the Petition under Section 151 CPC Praying that in the circumstances Court may be Pleased to grant the Petition, the High ResPondents dated 24'9 .2024 & affidavit filed in suPPort of of the 1st & 2nd othenrrrise the Petitioner will be intertm susPension of the orders 1?,.2.2025, Pending disPosal of the Writ Petition as put to severe loss and hardshiP, Pending disPosal of the writ Petition Counsel for the Petitioner: Ms. K.UMA (tnrougrr video conference) Counsel for the ResPondent No Sr. D.RAGHAVENDRA RAO' SC FOR CBIC .1 & 2: SRI Counsel for the Respondent No'3: SPL' GP FOR STATE TAX counser for the Respondent No'4: SEitP'tI33ti[?i"$";NERTAL oF rNDrA

The Court made the following: ORDER

IN TIIE IIIGII COURT FOR TI{E STATE OF Between: AT AND DATED: 15.06.2026 AND M/s. Sri Rama Realty Ventures IndillSlate Limited, Rep. by its Managi:g qil.,* ,1 "urrc ##sa Raju, #8-2-26e/r e' Roai f"e ffiju#h,,,r, Hvderabaorsooos+ Petitioner Superintendent, Central Tax_GST ruryagutta, Hyderabad and ttr..ltn... Respondents ORDER: Heard Ms' K. uma, learned counsel for the petitioner through video conferencing and Mr' D' Raghavendra Rao, learned Senior standing counsel for centrar Board of Indirect Taxes and customs (.BIC) appearing for respondent Nos. I and2. 2' Goods and Services Tax (GST) Registration of the petitioner was cancelled vide order dated 24.09.2024 onthe ground that the returns were not furnished for six (6) months. The petitioner filed an application for L E jl

7 revocation of cancellation of registration al0ng with delay condonation applicationon20.01.2075.onl3.o2.2o25,artorderwaspassedrejecting its apprication for condonation of deray. The petitioner has preferred the instant writ petition chalrenging the said orders dated 24'09,024 and 13.02.2025 - 3.Learnedcounselforthepetitionersubmitsthatthedelay condonation apprication of the petitioner was rejected on the ground that the deray is beyond 1g0 days. It is further submitted that if the petitioner is alrowed one more opportunity to explain the grounds for delay in filing the application for revocation of cancellation of registration' the petitioner would be able to satisfy the competent authority' 4.LearnedSeniorStandingCounselforCBICsubmitsthatthe application for condonation of delay was rejected on the ground that the delay was beyond 180 days. He submits that this Court may in such circumstances pass appropriate orders.

5.

Having regard to the facts and circumstances noted hereinabove and that the petitioner's application for condonation 0f delay in flling revocation application for cancellation Of registration was rf,lfjrjtfjd apparentty on the ground that the delay Was beyond tg0 days, Ws are of 3 the view thatthepetitioner may be allowed an opportunity to frle afresh application before the competent authority for revocation of cancellation of regisffation. If such an application is filed within a period of two (2) weeks, the competent authority would consider the same within a reasonable time after giving an opportunity to the petitioner.

6.

The instant Writ Petition is accordingly disposed of. There shall be no order as to costs. Jvliscellaneous applications, if any pending, shall stand closed' .A.H.S. GOWRI ,,I/ OFFICER I { To, '

9.

Two CD CoPies BSR BS&

HIGH COURT DATED: 1510612026 ORDER wP.No.17873 0t 2026 t () 'f. r2 0 3 Ju 202fi e,\ FI .{..) " o/t * Dr rr_tt F DISPOSING OF THE WRIT PETITION, WITHOUT COSTS >r lHE S T4

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.