BharatTaxGST

Abdul Mujeeb vs. The State Of Telangana

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WP/15785/2026HC TelanganaGSTCNR HBHC01031924202606 May 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRl. CHALAKANI VENKAT YADAV, o:p]jot !!" Respondents : SRt SWAROOP OOR|LLA, spEctAL GOVT, PLEADER FOR STATE TAX

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Cause title — parties, addresses and appearances
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX o PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 15785 0F 2026 Between: Abdul Mujeeb, S/o Abdul Rahaman, Aged about 45 years, Occ proprietor of MMR Roadways, near Vamshi Hospitals, 27-221t1 , NGKL Road, Feroz Nagar Colony, Jadcherla, Mahabhubnagar District, R/o FL No. 24-74, Fazal Bantra, Madina, Masjid, Badepally, Jadcherla, Mahabhubanagar District. .....PETITIONER AND 1 The State of Telangana, Rep.by its principal Secretary, Revenue(CT) Department, Secretariat, Hyderabad. 2. The Commissioner of State Tax, The State of GST Department, State GST Commissioner Office, Nampally, Opp to Gandhi Bhavan, Hyderabad. 3. The Appellate Authority Cum Joint Commissioner of State Tax, , Hyderabad Division, 5th Floor, CT Complex, Nampally, Hyderabad. 4. The Joint Commissioner, State Tax(GST), Nalgonda Division, State of Telangana. 5. The Deputy Commissioner, State Tax(GST), Nagarkurnool-Jadcherla Circle, State of Telangana. 6. The Assistant Commissioner of State Tax(GST), Jadcherla Circle, State of Telangana. .....RESPONDENTS Petition Under Article 226 of the constitution of India 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 one in the nature of writ of mandamus, declaring the 5th Respondent order for cancellation of Registration, Dated 02-04-2025 and consequentiar order of :rrd Respondent, Dated 20-04-2026 in which the Respondent authorities canceilecr the petitioners GST Registration certificate alleging that the petitioner did not file rhe GST Returns in the presciibed time as iilegar, arbitrary and against the principres ,f naturar justice and in contrary to the raw consequenry, to suspend the Sth tlespondent order for cancellation of Registration, Dated o2-04-202s and consequentiar order of 3rd Respondeqt, Dated"r2o-04-2026 in which the Respondent aLrthorities "canceiled the Petitioners GST Registration certificate aileging that the petitioner did not fire the GST Returns in the prescribed time. l.A.NO:1 oF 2026 Petition Under section isi cpc praying that in the crrcumstances stated in the affidavit fired in support of the petition, the High court may be preased to suspend the Sth Respondent order for canceilation of Registration, Dated: 02-04- 2025 and consequentiar order of 3rd Respondent, Dated: 20-04-2g2u in which the Respondent authorities canceiled the petitioner's GST Flegistration certificate alleging that the Petitioner did not fire the GST Returns irr the prescribed time, pending disposat of the writ petition. Counsel for the petitioner : SRl. CHALAKANI VENKAT YADAV 9.o:p]jot !!" Respondents : SRt SWAROOP OOR|LLA, spEctAL GOVT PLEADER FOR STATE TAX

The Court made the following ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMARSINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRTT PETITION No.15785 of2026 DATED: 06.05.2026 Between: Abdul Mujeeb S/o.Abdul Rahaman ... Petitioner AND The State ofTelangana, Rep. By its Principal Secretary, Revenue (CT) DePartment, Secretariat, HYderabad & 5 others .. Respondents ORDER: HeardMr.ChalakaniVenkatYadav,learnedcounselappearingforthe petitioner and Mr. Swaroop oorilla, leamed Special Government Pleader for State Tax appearing for the respondents.

2.

The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36AQLPM8455CLZL was cancelled vide impugned order / passed in Form GST REG-19 dated 02.04.2025 for non-fi[ing of retums for a consecutive period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of registration certificate which has been )

-- ') dismissed on the ground of delay. Thereafter, the petitioner has fited the instant writ petition for revocation of cancellation of GST registratic,n certificate

3.

Learned counsel for the petitioner submits that therr: are no Goods and Services Tax dues left to be paid by the petitioner. It is subnritted that non-filing of retums was due to financial difficulties and health issues of the petitioner and he was also unaware of the show cause notice and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation ol CST registration certificate but the GST poftal does not permit the petitioner as being beyond the tirne limit prescritred for submission. Therefore, the petitioner prays that respondent No.1 may be directed to entertain the petitioner's application manually and take a decision thereupon tn accordance with law.

4.

Learned Special Govemment Pleader for State Tax submits that he does not have instruction on the assertion that no outstanding dues rernain against the petitioner. He, however, submits that the apparent reaso;r for cancellation of GST registration certificate was on account of non-filirg of retums for the consecutive period of six rnonths.

5.

Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration cerlificate cf the petitioner was cancelled on account of non-filing of retums for the consrecutive period of six t

3 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 registration 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. .M. OSMAN ALI BAIG ASSISTANT REGISTRAR //II 6 SECTION OFFICER To SA

1.

The Principal Secretary, Revenue(CT) Department, Secretariat, State of Telangana at Hyderabad.

2.

The Commissioner of State Tax, The State of GST Department, State GST Commissioner Office, Nampally, Opp to Gandhi Bhavan, Hyderabad.

3.

The Appellate Authority Cum Joint Commissioner of State Tax, , Hyderabad Division, 5th Floor, CT Complex, Nampally, Hyderabad.

4.

The Joint Commissioner, State Tax(GST), Nalgonda Division, State of Telangana.

5.

The DLpug Commissioner, State Tax(GST), Nagarkurnool-Jadcherla Circle, State of Telangana.

6.

The Assistant Commissioner of State Tax(GST), Jadcherla Circle, State of Telangana.

7.

One CC to SRI CHALAKAN| VENKAT YADAV, Advocate tOpUCI S One CC to SRI SWAROOP OOR|LLA, SPEC|AL GOVT PLEADER FOR STATE TAX, Advocate [OPUC]

9.

Two CD Copies W

HIGH COURT DATED: 0610512026 ORDER WP.No.15785 ot 2026 DISPOSING OF THE W.P WITHOUT COSTS. g\ 1.',r c' li: i 2.r26 , .,i, ( \b .+ .. ,{

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.