BharatTaxGST

Shakeel Ahmed Mohammad vs. The Superintendent Of Central Tax

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WP/16029/2026HC TelanganaGSTCNR HBHC01030648202609 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRl. GANESH BHUJANGA RAO VADDURIFor Respondent: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

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Cause title — parties, addresses and appearances
[ 3488l lN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINTH DAY OF JUNE 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:16 o29 0F 2026 Between: AND 1 SHAKEEL AHMED MOHATVMAD, S/o. Mohammed tmam Ati, Aged about 45 Years, Occ. Business, H.No. 1-1-45, Hydernagar, Kukatpally, ianga Reddy District, Telangana -50008S. ...PETITIONER The Superintendent of Central Tax, KpHB Range, Kukatpally Division, Lords Court Building, Plot No. 80 and gl ,survey No. 166, Near South lndia S!:1ry-rg Mall, Ushamuilapudi Road, A.S Raju Nagar, Kukatpally, Hyderabad - 500072 2. State of Telangana, Rep by its principal Secretary, Revenue (CT) Department, Saifabad, Hyderabad, Telangana., 3. Union of lndia, Rep. By its Secretary Ministry of Finance, 4th Floor, A_Wing, ShastriBhawan, New Delhi - 110001 . ...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, order or direction particularly in the nature of writ of MANDAMUS declaring the lmpugned order for cancellation of Registration dated 2310912024 in Ref. No. 2A3609240658980 in Form csr REG-19 with the effective cancellation date arbitrarily fixed as 11to6tzo24, without assigning any cogent reason, in violation of provisions of CGST Act and Rules, as illegal, arbitrary, unjust and violation of principles of natural justice as also violative of articles 14, 19(1Xg), 21 and 265 of the constitution of lndia, and consequenfly direct the Respondents to give an opportunity to restore / revoke the order of the cancellation the registration of the Petitioner license under GSTIN /U lN No. 36ANBPM5286c2Zl l.A. NO: 1 OF 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 direct the Respondent No, 1 to revoke the cancellation of GST Registration of the Petitioner while set aside the order dated 2310912024 in Ref. No. 2A3609240658980 in Form GST REG-19 pending disposal of the writ petition Counsel for the Petitioner: SRl. GANESH BHUJANGA RAO VADDURI Counsel for the Respondent Nos. 1&2: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRI N. BHUJANGA RAO, DY SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

TN 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 PETITIONN0.16029 of2026 DATED: 09.06.2026 Between: Shakeel Ahmed Mohammad ... Petitioner ANT) The Superintendent of Cer.rtral T'ax, Kukatpally, Hyderabad and two others ... Respondents ORDER: Sri V. Ganesh Bhujanga Rao, learned counsel appears for the petitioner. Sri Swaroop Oorilla, leamed Special Government pleader for State Tax appears for respondent Nos. 1 and 2. 2. The Goods and Services Tax (GST) registration ceftificate of the petitioner bearing No.36ANBpM5216GZZT was cancelled vide impugned order passed in Fonr.r GST REG-19 d.ated. 23.09.2024 for non-filing of returns for a consecutive period of six months. Now, it is time-barred to prefer an appeal by the petitioner against the order of I 1

-- 2 cancellation of GST Registration certificate. 1-herefole, the petitioner has filed the instant w'rit Petition for revocation of cancellation of GST Registration Certifi cate.

3.

Learned counsel for the petitioner submits that there are no GoodsandSen'icesTaxdueslefttobepaidbythepetitioner.Itis submitted that non-filing of returns was for the reason that the petitioner has cornpletely relied upon the Accountanl for filing of the monthly retums and he rvas also unaware of the show cause notice and there was no ir.rtentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration cerlificate but the GSl portal does not permit the petitioner as being beyond the time timit prescribed for submission' Therefore' the petitioner pral's that responclent I)epaftment may be directed to entcrlain the petitioner's application manually and take a decision thereupon in accordance with law. 4.LearnedSpecialGovernmentPleaderforstateTaxsubmitsthat he does not have instruction on the assertion that no outstanding dues uould remain against the petitioner. He, however, submits that the apparent reason fbr cancellation of GS'l' registration certificate was on w account of non-filing of retums lor the consecutive period of six months

5.

Having regard 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 of non-filing of retums for the consecutive period of six months, if the petitioner approaches the competent authority within a period of one week from today for submission of application for revocation of cancellation of GST Iggistration certificate, 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 . P.C. SULEKHA DEVI ASSISTANT REGIST //// SECTION OFFICER To, 1 2. 3. 4. 5.

6.7.

BM BS The Superintendent of Central Tax, KpHB Range, Court Building, Plot No. 80 and gl,Survey -No. S!9ry1S Mall, Ushamuilapudi Road, A.S Raju Nag - 500072 tpally Division, Lords 166, Near South India ar, Kukatpally, Hyderabad The Principal Secretary, Revenue (CT) Department, Saifabad, Hyderabad, Telangana. The Secretary, Union of lndia, Ministry of Finance, 4th Floor, A_Wing, ShastriBhawan, New Delhi - 1 10001 . One CC to SRl. GANESH BHUJANGA RAO VADDURT Advocare tOpUCl Two CCs to GP FoR SPECIAL GoVERNMENT PLEADER pbn sinTe TAX, High Court for the State of Telangana, at Hyderabad [OUT] ONE CC tO SRI. N. BHUJANGA RAO, bY SOLICITOR ErrrrCNNI OF INDIA loPUCl Two CD Copies ?A1 )

HIGH COURT DATED: 09/06/2026 ORDER WP.No.16029 of 2026 -,1 .r'{o" /,.+ 7) ri,c A ,i(, I \:t '\3,. \(* '.:.-.. 1 HE SL{ OJUN2 ', [JZb z:ii Ct it 1\ ll <) // -.n*.',/ .',, - ' -:'-' D a lri\ DISPOSING OF THE WRIT PETITION WITHOUT COSTS @)^u r s Iu\'6

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.