Anand Reddy Jejah vs. The Joint Commissioner (State Tax)

The impugned order passed on 31.03.2026 by the Joint Commissioner (State Tax), Nalgonda Division-Respondent No.1 has rejected the application for revocation of cancellation of registration on grounds of delay. The f- 2 fevocation application was filed on 21 .03.2025 beyond the 90 days period but with a delay condonation application within the 180 days period as per Rule 23 of the Central Goods and Seruices Tax Rules, 2017 . The show cause notice for cancellation of registration was on grounds of failure to file retums for a continuous period of six months. The show cause notice for rejection of its application filed for condonation of delay in filing revocation application was issued after 182 days on 19.09.2025. After one year of the filing of the revocation application with a prayer for condonation of delay, the impugned order rejecting the revocation application on grounds of delay is passed on 3t.03.2026. 3. Learned counsel for the petitioner submits that the grounds for rejection of the delay condonation application are cryptic though the delay condonation application had contained reasons. The rejection of the revocation application is by a non-speaking order since the show cause notice on delay condonation application only states reasons given in support of condonation are not correct oI justification is insufficient. He submitted that the lnattel may be remanded to the competent authority to pass a fresh speaking order after due application of mind on the question of delay. It is submitted that the delay, if any, was not fatal in a matter relating to revocation of cancellation of registration on grounds of failure to file returns for continuous six months.

Learned Government Pleader for State Tax has obtained instructions containing a brief overview of the case from the Deputy State Tax officer, Mahabubnagar circle, Mahabubnagar Division, copy of which has also been placed. The instructions only reiterate the content of the show cause notice issued on the delay condonation application of revocation application stating that reasons given in support of condonation are not correct or justification is \ insufficient. 6- Having heard learned counsel for the parties and having considered the facts and circumstances noted hereinabove, from perusal of the impugned order dated 31.03.2026 passed on a revocation application filed one year before on 21.03.2025 accompanied with a delay condonation application for approaching the competent authority beyond 90 days and before the 1g0 days period, the order only states 'Reason for condonation of Delay Reason for condonation of delay - Reasons given in support of condonation are not correct or justification is insufficient'. The order, therefore, is a non-speaking order and suffers from application of mind.

In the circumstances above, the impugned order of rejection of the revocation application on grounds of delay is set aside. The matter is remitted to f,- 4 the competent authority to pass a fresh order after taking into account the explanation fumished by the petitioner and documents, if any, in support thereof. Let such order be passed within a period of three weeks from the date ofreceipt ofa copy of the order.

The Writ Petition is, accordingly, allowed. There shall be no order as to costs. Miscellaneous applications pending, if any, sha11 stand closed. .A. SREENIVASA REDDY ASSISTANT REGISTRAR N\.l\-- "Jrr"r,o* oFFrcER To B PSK, BS ftn4. 1 2 3 4 5 b 7 //// The Joint Commissioner (State Tax), Nalgonda Division, Telangana State. The Deputy State Tax Officer, Mahaboobnagar Circle, Nalgonda Division, Telangana State. The Assistant Commissioner of State Tax, Mahaboobnagar Circle, Nalgonda Division, Telangana State. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001. The Principal Secretary to Government Revenue Department (Commercial Tax). Hyderabad, Telangana, State of Telangana. One CC to SRI NISHANTH RAO.KN, Advocate [OPUC] One CC to SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX [OPUC] Two CD Copies