Sri Srinivasa Steel And General Merchant vs. The Superintendent - Telangana High Court, 01 May 2026

Cause title — parties, addresses and appearances

[ 34s2 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) . FRIDAY, THE FIRST DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE K.LAKSHMAN AND THE HONOURABLE JUSTICE B.R.MADHUSUDHAN RAO WRIT PETITION NO: 14357 OF 2026 Between: SRI SRINIVASA STEEL AND GENERAL MERCHANT, Represented by its proprietor Mr. SRINIVAS lfMMADl, S/o Nanaiah lmmadi, Aged about 54 Years' Occ- Business, 13-136, Main Road, Chennur, Mancherial -504201 ,....PETITIONER AND 1. The Superintendent, Office of the Superintendent, Mancherial Circle, H.No.1/1-2, Bypass Road, Mancherial-504208 2 The Principal Commissioner, IVledchal GST Commissionerate, lll Floor, I\Iedchal GST Bhavan, 11-4-649t8, Lakdikapul, Hyderabad - 500004' 3. The Union of lndia, Ministry of Finance, Representeci by its Secretary, North Block, New Delhi - 'l '1000'1 . .....RESPONDENTS Petition Under Arlicle 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to a). lssure an appropriate writ, order or direction, more particularly one in the nature of Writ of Certiorari, declaring the Order for Cancellation of Registration in Form GST REG-19 bearing Reference No. 2A360825028840E dated 12-08-2025 and the ortier rejecting the application for revocation of cancellatton in Form GST REG-05 bearing Reference No 24361'1250136113 dated 06-1 1-2025 as illegal, arbitrary, without jurisdiction, violative of the principles of natural justice, and contrary to the provir;ions of the CGST A.:1, 2017. B). Declare that the impugned cancellation of GST Registration is ultra vires Section 29 of the Central Goods and Services Tax Acl-2017 and is illegal, arbitrary, u nconstitutiona I and void, being contrary to Articles 1a, 19(1Xg) 21 and 265 of the Constitution of lndia, c). Consequently, set aside the aforesaid inrpugned orde's and direct restoration of the PetitioRers GST registration forthwith, d Direct the Flespondents not to levy GST, late fee, or any additional liability treating Form GST CMP-08 as a return, as CMP-08 is only a statement for payment of tax. |.A.NO:1 OF 2026 Petition Under Ser;tion 15'1 CPC praying that in the circumstances stated in the affidavit filed in suppcrt of the petition, the High Court may be pieased to stay all further proceedings inclucling any recovery, pursuant to the Order for Cancellation of Registration in Form GST REG-19 bearing Reference No. 2A360825028840E dated 12-08-2025 and the Orderr rejecting the appiication for revocation of cancellation in Form GST REG-05 bearing Reference No. 2A36112501361 13 dated 06-11-2025 and also not to take any r;oercive steps against the Petitioner till pending disposal of writ petition Counsel for the Petitioner : SRl. UPADHYAY RAGHAVENDER Counsel for the Respondent Nos.1 & 2 : SRl. DOMINIC FERNANDES (SENIOR STANDTNG COUNSEL FOR CB|C) Counsel forthe Respondent No.3: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE SRI JUSTICE K. LAKSIIMAN AND THE HON'BLE SRI JUSTICE B.R.MADHUSUDHAN RAO wRIT PETITION No.14357 o12026 DATE OF ORDER: 01.05.2026 Between: Sri Srinivasa Steel & General Merchant, Represented by its Proprietor Mr.Srinivas Immadi, S/o Nanaiah Immadi, Aged about 54 years, Occ: Business, l3-136, Main Road, Chennur, Mancherial - 504 201. Petitioner AND The Superintendent, Office of the Superintendent, Mancherial Circle, H.No. l/l-2, Bypass Road. Mancherial - 504 208 and two others. Respondents. This Court made the following: ORDER (Per Hon ble Sri Jusrice KLalLthman) Heard Mr.Gajanand Chakravarthy, learned counsel for the petitioner and Mr.Dominic Fernandes, leamed Senior Standing Counsel for CBIC appearing for respondent Nos.l and 2. 2

During the course ofhearing, learned counsel appearing for the petitioner and respondent Nos.l and 2, would submit that the /rs involved in the present Writ Petition is covered by an Order date,l10.04.2026 tn W.P.No.l0778 of 2026 passed by a Division lSench of this Court.

Vide the aforesaid order, dated 10.04.2026, considering the fact that the GST registration of the petitioner therein was cancelled on account of non-filing of returns for the consecutive period of six months, a Division Bench of this Court dispose,d of W.P.No.10778 of 2026 directing that in case, the petitioner therein approaches respondent No.l within a period of orLe week from the date of order for submission of application for revocation of cancellation of GST registration in physical form, respondent No. I would entertain it and take a decision thereupon, in accordance with law, within a period of three weeks thereafter 4 In the light of the same and to maintain parity, petitioner herein is also entitled for the said relief.

3 To 5. Accordingly, this Writ Petition is disposed of granting liberty to the petitioner to approach respondenf No'l within one (l) week from today for submission of application for revocation of cancellation of GST registration in physical form, respondent No.l would entertain it and take a decision thereupon, in accordance with law, within a period of three weeks thereafter. Miscellaneous applications pending, if any, shall stand closed. There shall be no order as to costs. .P.C. SULEKHA DEVI ANT REGISTRAR /T// S CTION OF 1. The Superintendent, Office of the Superinten Mancherial H.No.1/1-2, BYPass Road, Mancherial-504208

The PrinciPal Commisstoner, Medchal GST Commissionerate, lll Medchal GST Bhavan, 11-4-649/B, LakdikaPul, Hyderabad - 500004 FIGER Circle, Floor, Delhi - 3 The Secretary, Union of lndia, M inistry of Finance, North Block, New 110001 + One CC to SRI UPADHYAY RAGHAVENDER' Advocate [OPUC]

One CC to SRl. OOrvrrrtrii rintlnruOrs (senior standing counsel for CBIC) Advocate [OPUCI 6 One CC to SRI N BHUJANGA RAO' DEPUTY SOLICITOR GENERAL OF rNDlA, (oPUC) 7 Two CD CoPies SA BS

HIGH COURT DATED: 0110512026 ORDER WP.No.14357 of 2026 DISPOSING OF THE W.P WITHOUT COSTS. ltlE S14;a. B 3 it]r 2[26 q "r1 ,z c.) I Jo t_) t DFs \ t pt,,rcHgO_ q { t, 4\0)