M/S. Sri Venkateswara Constructions vs. Deputy State Tax Officer
Original PDF →Facts
The petitioner, M/s. Sri Venkateswara Constructions, filed a writ petition challenging the cancellation of its GST registration by the Deputy State Tax Officer (1st Respondent) on March 28, 2023, for non-filing of returns for six consecutive months. The petitioner's subsequent appeal to the Appellate Joint Commissioner (ST) (2nd Respondent) was dismissed as time-barred on February 25, 2026. The petitioner contended that due to heavy business losses post-Covid-19 and reliance on its accountant, it failed to file NIL returns and was unaware of the show cause notice. The GST portal did not permit manual submission of the revocation application due to time limitations. The petitioner sought a direction for the 1st Respondent to entertain its application manually.
Held
The Court acknowledged the petitioner's submission that the GST registration was cancelled due to non-filing of returns for six consecutive months. Considering the circumstances, the Court directed that if the petitioner approaches the competent authority within one week from the date of the order with a physical application for revocation of cancellation of GST registration, the competent authority shall entertain it and decide the application in accordance with law within three weeks thereafter. The Court disposed of the writ petition with no order as to costs.
Key Issues
1. Whether the cancellation of the petitioner's GST registration by the 1st Respondent, for non-filing of returns for six consecutive months, is illegal, arbitrary, and contrary to law, particularly Article 19(1)(g) of the Constitution of India and the provisions of the CGST Act, 2017 and the Telangana GST Act, 2017? Petitioner's arguments: The petitioner argued that the non-filing of returns was unintentional, stemming from business losses after the Covid-19 pandemic and a complete reliance on their accountant. They claimed ignorance of the show cause notice and were prevented from filing a revocation application manually due to portal limitations. Revenue's arguments: The learned Assistant Government Pleader for State Tax submitted that the cancellation of GST registration was due to the petitioner's failure to file returns for a consecutive period of six months.
Sections Cited
Section 19(1)(g)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD The Hon'ble The Chief Ju Sri Aparesh Kumar Sinsh and The Hon'ble Sri Justice G.M.Mohiuddin lVrit Petition o.6964 of 2026 Dated: 09.03.2026 Between: Sri Venkateswara Constructions, Rep. by its lllanaging Partner, It{r. Narra Aravind, # l-l-2lS,Bandarugudem, Rajivgandhinagar, Manuguru Mandal, Bhadradri Kothagudem, Telangana - 507117 ...Petitioner and Deputy Tax Officer, O/o. Assistant Commissioner (State Taxes) Kothagudem -I Circle, Warangal Division, Telangana and 2 others. ...Respondents Order: Heard Mr. K.P.Amamath Reddy, learned counsel for the petitioner and Mr. K.Sai Akarsh, learned Assistant Government Pleader for State Tax appearing for the respondents.
The Coods and Services Tax (GST) registration certificate of the petitioner bearing No.36ABDFS6483K1ZM was cancelled vtde impugned order in Form GST REG-19 dated 28.03.2023 for non-filing of returns for a consecutive period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of GST registration, which has /
..) been dismissed on the ground of delay. Thereafter, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST registration.
Learned counsel for the petitioner submits that aftermath Covid-l9 pandemic, petitioner suffered heavy losses in the business and could not. continue its business and its accountant failed to file NIL returns. [t is submitted that non-filing of returns was for the reason that the proprietor of the petitioner has completely relied upon the Accountant for filing of the monthly returns 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 of GST registration, the GST portal did not permit the petitioner as being beyond the time limit prescribr:d for submission. Therefore, the petitioner prays that respondent No.1 may be directed to entertain the petitioner's application manually and take a de'cision thereupon in accordance with law
L:arned Assistant Government Pleader for State Tax submits that the apparent reason for cancellation of GST registration of the petitioner was on account of non-filing of returns for a consecutive period of six months.
Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration of the petitioner was cancelle<l on account of non-filing of returns for a consecutive period of six
--*/Y ./- 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, in physicar form, the competent authority wourd entertain it and take a decision thereupon in accordance with law within a period of three weeks thereafter.
The instant Writ petition is no order as to costs.
accordingly disposed of. There shall be Miscelraneous apprications pending, if any,shall stand closed. //II OFFICER To, 1. 2 3
ONE CC tO SRI K.P.AMARNATH REDDY, AdVOCAIC TOPUC] "IY?^B 3?"'B :l+I ",0:,1 S Ifi ft ":If,? ^ i"??i o R s rAr E rAX, H is h c o u rt ^, q Two CD Copies PMK BS rk I I T I I ! a I I t l;*. ,- &
HIGH COURT DATED:09/03/2020 ORDER WP.No.6964 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS $ 0 3 APA zs26 i.} ij * fi 't / ,,' 4i"b &.. 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.