M/S. Grb Constructions vs. Deputy State Tax Officer

WP/7176/2026HC TelanganaGSTCNR HBHC01014136202610 March 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages

For Petitioner: SRI K.P.AMARNATH REDDYFor Respondent: SRI SWAROOP OORILLA SC FOR STATE TA)(

AI SummaryRemanded

Facts

The petitioner, M/s. GRB Constructions, filed a writ petition challenging the suo motu cancellation of its GST registration by the Deputy State Tax Officer (1st Respondent) on November 11, 2024. The cancellation was based on the non-filing of GST returns for six consecutive months. The petitioner stated that the non-filing was due to personal inconveniences faced by their consultant and not intentional. They also claimed there were no outstanding GST dues. The petitioner sought to file a revocation application, but the GST portal did not permit it due to the time limit. The petitioner requested the Court to direct the 1st Respondent to entertain their application manually.

Held

The Court noted that the GST registration was cancelled due to non-filing of returns for six consecutive months. Considering the circumstances and the petitioner's submission that they wished to file an application for revocation, the Court directed that if the petitioner approaches the 1st Respondent within one week from the date of the order for submission of the revocation application in physical form, the 1st Respondent shall entertain it. The 1st Respondent is to take a decision on the application in accordance with the law within three weeks thereafter. The Court disposed of the writ petition with no order as to costs. The issue of whether the cancellation was illegal or arbitrary under Article 19(1)(g) and Section 37(5) was not expressly decided, as the matter was resolved by directing manual submission and consideration of the revocation application.

Key Issues

1. Whether the action of the 1st Respondent in cancelling the GST registration of the petitioner vide order dated 11.11.2024, on suo motu basis for non-filing of returns for six consecutive months, is illegal, arbitrary, and in contravention of Article 19(1)(g) of the Constitution of India and Section 37(5) of the Central Goods and Services Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017? Petitioner's contentions: The cancellation was illegal and arbitrary, violating the fundamental right to carry on business. The non-filing of returns was due to consultant's personal issues, not intentional delay. There were no outstanding dues. The GST portal prevented manual application submission beyond the prescribed time limit. Respondents' contentions: The learned Special Government Pleader for State Tax stated they had no instructions regarding the assertion of no outstanding dues. The cancellation was solely for non-filing of returns for six consecutive months. However, they agreed that if directed, the 1st Respondent could entertain the petitioner's application manually, as the portal did not permit out-of-time submissions.

Sections Cited

Section 37(5)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3488 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE GHIEFJUSTICE SRI APARESH KUMAR STNGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 7176 OF 2026 Between: M/s. GRB Constructions, rep. by its Proprietor, Mr. Gunti Ram Babu, 1-1l4l4l1lp-32, Ganesh Nagar Colony, Hyderabad, Rangareddy, Telangana-sO'l Sl0. ...PETITIONER AND 1 . Peputy State Tax OJficer, 0/o Assistant Commissioner (State Taxes), Vanasthalipuram-l Circle, Saroornagar Division, Telangana. 2. State of Telangana, rep. by its Secretary to Govemment (Revenue) CT-ll, State Taxes / Commercial Taxes Depariment, Secretariai, Hydera6ad. ...RESPONDENTS Petition under Article 226 of the Constitution of tndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 'l st Respondent in cancelling the GST registration certificate of the petitioner vide GST No.36BJUPG7327LZZ|, on suo moto as illegal, arbitrary and in contravention of fundamental right to carry business under Article 19(1Xg) of the Constitution of lndia and also contrary to Section 37(5) of the Central Goods and Service Tax AcL,2017 and the Telangana Goods and Services Tax Act, 2017 and consequently set-aslde the order for Cancellation of Registration daled 11.11..2024 of the lSt Respondent. lA 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 suspend the order of 1st Respondent dated 11.11.2024 and consequently direct the 1sr Respondent to Revive the GST Registration portal of the petitioner GST No.36BJUP(37327L221, pending disposal of the above Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI K.P.AMARNATH REDDY Counsel for the Respondents : SRI SWAROOP OORILLA SC FOR STATE TA)(

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 PETITI No.7l76 of 2026 Dated: 10.03.2026 Between: lWs. GRB Constructions ...Petitioner and Deputy State Tax Officer, O/o. Assistant Commissioner (State Taxes), Vanasthalipuram-[ Circle, Saroornagar Division, Telangana, and.another. ...Respondents ORDER: Learned counsel Sri K.P.Amarnath Reddy appears for the petitioner Sri Swaroop Oorilta, leamed Special Government Pleader for State Tax, appears for the respondents.

The GST registration of the petitioner bearing No.36BJUPG7327L2Z\ was cancelled vide impugned order passed in , I

2 Form GST REG-19 dated ll.ll.2o24 for non-frling of returns for a consecutive period of six months. The writ petition has been f,rled on 05.03.202'.6 for revocation of the cancelration of GST registration of the petitioner.

Learned counsel for the petitioner submits that there are no outstandi:rg GST dues left to be paid by the petitioner. [r is submitted that non-filing of the returns was for the reason that its consultant had not frled returns due to personal inconveniences and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration, but the GST portal does not permit it as being beyond the time limit prescribed for submission. Therefore, he prays that respondent No.l may be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law.

Le:arned Special Government pleader for State Tax submits that he does not have instruction on the assertion that no outstanding dues remain against the petitioner. The cancellation of GST registration was only on a.ccount of non-filing of returns for the consecutive period of six months. He submits that if the petitioner is directed to approach respondent No.l, its application can be entertained manually as the GST I II i al T I

3 portal does not permit submission of application beyond the prescribed time limit. [t is also submitted that respondent No.l would consider the application in accordance with law-

Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration of the petitioner was cancelled on account of non-filing of, returns for the consecutive period of six months, in case the petitioner approaches respondent No.l within a period of one 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.

The Writ Petition is, accordingly, disposed of. However, there shallbe no order as to costs. Miscellaneous petitions, pending if any, stand closed. S.MALLI KARJU NA RAO ASSISTANT REGISTRAR \ 6 ,// SECTION OFFICER To,

The Deputy state Tax officer, 0/o Assistant commissioner (state Taxes), Vanasitiiiiiruram-l Ci rcl e, Saroornagar Division, Telangana.

The Secretary to Government (Revenue) CT-ll, State-Taxes / commercial faiei -Oepirtment, Secretariat, Telangaha State, Hyderabad.

One CC to SRI K.P.AMARNATH REDDY, Advocate' [OPUC]

One cc to sRl SWAROOP OORILLA, SPL.G.P for state Tax. [oPUC]

Two CD CoPies. PMK BSK tu k*,.' I

I a HIGH COURT ATED;r1 0/03/2026 ORDER WP.No,7176 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS l r<< zslslz-s D 2 $ lllfiff 2[28 t s E LJU q *

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.