BharatTaxGST

M/S. Mn Roofing vs. The Deputy State Tax Officer

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WP/15197/2026HC TelanganaGSTCNR HBHC01030642202606 May 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI MOHAMMED RAFI, rep., SRI V.GANESH BHUJANGA RAOFor Respondent: SRI SWAROOP OOR|LLA, SC 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 PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITION NO:15197 OF 2026 Between: ...PETITIONER AND M{s MN ROOFING, Sy No 2O9tA2, NH i63, Beside Sudiksha Schoot, pargi, Vikarabad, Telangana - 501501 Rep. by its proprietor smt. syeda MubeJn Jahan, S/o. Syed Masoom tVlohiuddin, Aged about 39 years, R/o. Vikarabad. '1 . The Deputy State Tax Officer, Vikarabad N, Telangana. 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, Shastri Bhawan, New Delhi - 1 10001 . ...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 of Rejection of Application for Revocation of cancellation dated 06/1 11202s in Form GST REG -05 and the order for cancellation of Registration dated ogtlo,2ozs in Form GST REG-19 with the effective cancellation date arbitrarily fixed as 31t07 tzo2s, without assigning any cogent reason, in violation of provisions of the GGST Act and Rules, principles of natural justice, and the constitutional safeguards under Articles 14 and i9(1)(g) of constitution of lndia as illegal, arbitrary, unjust and violation of principles of natural 7 justice and consequently direct the Respondents to give an opportunity to restore / revoke the order of the cancellation the registration of the Pelitioner license under GSTIN /UlN No. 36BAZPJ3443C1ZK. 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 p eased pleased direct the Respondent No. 1 to revoke the cancellation of GST Registration of the Petitioner while set aside the Order of Rejection of Applicatir>n for Revocation of CaencellatiOn dated 06/1 112025 in Form GST REG -05 and the order for Cancellation of Registration daled 0911012025 in Form GS;T REG-19 pending disposal of the writ petition. Counsel for the Petitioner : SRI MOHAMMED RAFI, . rep., SRI V.GANESH BHUJANGA RAO Counsel for Respondents No.1&2 : SRI SWAROOP OOR|LLA, SC FOR STATE TAX Counsel for Respondents No.3 : SRI G.KALYAN CHAKRAVARTH'(

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THf, ON'BLE THf, CHIEF STICE SRI APARESH KI]MAR SINGH AND THE IION'BLE SRI JUSTICE G.M.MOHII]DDIN WRIT PETITION No.15191 of 2026 Dated: 06.05.2026 Between: M/s. MN Roofing ...Petitioner and The Deputy State Tax Officer, Vikarabad N, Telangana, and 2 others. ...Respondents ORDER: Leamed counsel Sri Mohammed Rafi, representing leamed counsel Sri V.Ganesh Bhujanga Rao, appears for the petitioner' Sri Swaroop Oorilla, leamed Special Government Pleader for State Tax, appears for respondents No.l and 2' Leamed counsel Sri G.Kalyan Chakravarthy appears for respondent No.3. 2

2.

The petitioner's Goods and Services Tax (GST) :egistration was cancelled vide Order for Canceliation of Registration in FORM GST REG-19 dated 09.10.2025 stating that the person inten(ls to opt out of the registration voluntarily made under Section 25(3) of the central Goods and Services Tax Act, 20 17 (hereinafter ref-er:ed to as. ,.the Act"). The petitioner filed an application for revocation of cancellation of registration on 14.10.2025 before the Deputy State Tax officer. on 25.10.2025, a show cause notice was issued to the petitioner. Thereafter, on 06.11.2025, an order was passed rejecting its ;rpplication for revocation of cancellation of registration. Thc petitioner. has preferred the. instant Writ Petition challenging the said order clated 06.11.2025. 3. Learned cormsel for the petitioner submits that the impugned order of rejection of application for revocation of r:ancellation of registration was passed on the ground that the petitioner rad not replied to the notice within the specified time. Therefore, the petitioner *ray be permitted to filc a fresh application for revocation of cancellation of registration.

4.

Leamed Special Governrnent pleader for State Tax submits that the petitioner can avail the remedy of appeal against the ,trder rejecting the application for revocation of cancellation of registration. i I

J

5.

In that view of the matter, the writ petition is d^isposed of with liberty to the petitior.rer to file an appeal before the appellate authority within a period oltwo weeks along with a delay condonation application against the impugned order of rejection of application for revocation of cancellation of registration taking all such grounds of law as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the facts and circumstances and if he is satisfiecl on the point of delay, proceed to decide the appeal on merits in accordance with taw. There shall be no order as to costs' Miscellaneous applications pending, if any, shall stand closed .T. SRINIVASA REDDY ASSISTANT REGISTRAR //// G To, SECTION OFFICER

1.

The Deputy State Tax Officer, Vikarabad N, Telangana.

2.

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

3.

The Secretary Ministry of Finance, Union of lndia, 4th Floor, A-Wing, Shastri Bhawan, New Delhi - 110001. 4. One CC to SRI GANESH BHUJANGA RAO VADDURI, Advocate lOPUCl 5 One CC to SRI SWAROOP OORILLA, SPL G P for State Tax. [OPUC]

6.

One CC to SRI G.KALYAN CHAKRAVARTHY, Advocate. [OPUC]

7.

Two CD Copies. BSK BS .+#

HIGH COURT DATED: 0610512026 ORDER ) , eR 1H€ S 1 6 itirl 1t|26 i;i\.'o]'l, y'.:' t + ( -!r:'\ i / G\ it )\ i/ fi ,r,/ WP.No.15197 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS p{ elelat

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.