M/S. Sony Engineering Enterprises vs. Deputy State Tax Officer
Original PDF →Facts
The petitioner, M/s. Sony Engineering Enterprises, filed a writ petition challenging the cancellation of its GST registration certificate (GST No. 36BWMPSB527B|Z6) by the Deputy State Tax Officer (1st Respondent) on March 28, 2023. The cancellation was due to 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. The petitioner argued that there were no outstanding GST dues and that the non-filing of returns was due to reliance on an accountant and unawareness of the show cause notice, without any intentional delay. The petitioner was unable to file a revocation application online due to time limits.
Held
The Court noted that the GST registration certificate was cancelled for non-filing of returns for six consecutive months. The petitioner had filed a time-barred appeal which was dismissed. 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 GST registration cancellation, the competent authority shall entertain it and take a decision in accordance with law within three weeks thereafter. The Court disposed of the writ petition with this direction. The issue of whether the cancellation was illegal or arbitrary was not explicitly decided, but the Court provided a procedural remedy.
Key Issues
1. Whether the action of the 1st Respondent in cancelling the GST registration certificate of the petitioner is illegal, arbitrary, and contrary to law, including 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 contended that the cancellation was illegal and arbitrary. They asserted that there were no outstanding GST dues. The non-filing of returns was an oversight due to reliance on an accountant and lack of awareness of notices, not intentional. The GST portal's time limits prevented a manual application for revocation. They sought directions for the 1st Respondent to entertain their revocation application manually. Revenue's arguments: The learned Special Government Pleader for State Tax stated they had no instructions regarding the assertion that no outstanding dues remained. However, they confirmed that the apparent reason for cancellation was non-filing of returns for six consecutive 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 THB SI'AT'E OF''TELANGANA AT HYDERAtsAI) TTTE I{ON'BLE THE CHIEF JUSTICE SRI APARBSH KUMAR SINGH AND .I'HE HON'I}LE SIU JUSTICE G.M.MOIIITJDDIN WITIT PETITION No.4980 of 2026 DA'I'ED: 18.02.2026 Behveen: M/s. Sony lingineering Enterprises, Rep. by its Proprietor, Mr. Aleern Sayyad, #20-6-8li l, Bapr"rji Nagar, Palwancha, Bhadradri Kothagudem, Telangana-507 I l5 . Petitioner ANI) Deputy State I'ax Otficer, O/o Assistant Commissioner (State Taxes), Kothagudern-[ Circle, Warangal Division, Telangana & 2 others Rospondents OITDER: Heard Mr. K.P.Amamarth Reddy, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader appearing for the respondents-State Tax 2. fhe GST registration certificate ol' the petitioner bearing No.36BWMPS8527B|Z6 was cancelled vide impugned order passed in FORM GST RIIG-19 dated 28.03.2023 for non-filing of returns for a consecutive period
- 2 of six months' rhe petitioner preferred a time-barred appeal against the order of cancellatiou of registration certificate ivhich has been disrnissecl on the ground of delay' 'T'ltereafter, the petitioner has lLlccl the instant ,uvrit petition for revocation of cancelration oi GS-f registratio, certificate. 3' Leanterl counsel 1-or thc lletitioner sutrnrits that there are r1o Gsr clues Ieft to be paid b1'the petiti.ttct" Ii is sub,ritted that.on-filirrg of returns was tbr the reason that the prollrietrix of the petitioner has completely relied Lrpou the Accountant fbr filing of thc nronthll retlrrns and it rvas also una\,vare of the sh.w cause noticc itnd tltct'c \\'zts lto irrtcrrticlnal clclay.'l'hough t6e petitioner has sought to lllc 'ln applicatiort lbr revocation ol car-rcellation of GS'f registration certil.tcate but the GST portal does ,ot permit the petitioner as being beyond the time lirnit prcs;r'ibcd [b'surbrtrissior. ['herefbrc, he pra),s that respondent No.l rnay be directe<J to ctrtertain the petitior-rer''s application rnan,ally and take a decisiorr thereullon in accordance u,ith laiv. 4' Leanied lipecial (ioverntt-tertt i)lcader lbr State Tax suburits that he does not have instruction olr the asseftiorl that no outstanding dues remain against the petitioner' I{e, Itowever, submits that the apparent reason for cancellation of GST registratiort certit'icate was on account of non-filing of returns for the consecutive peri<ld of six months.
-)
Having regard to the aforesaid f-acts and circumstances and also taking note of the fact that the GST registration certificate of the petitioner was cancelled on account o{' non-filing of returns lbr the consecutive period of six tnonths, if the petitioner approaches the competent authority within a period of olte week ll'our tociay,' for submission of application for revocation of cancellatiorr ol' GSl' registration cerlif-icate, in physicaI Ibrm, the competent autliority would enteftain it and take a decision thereupon in accordance with lar.i,rvithin a periocl o1'three weeks therealter.
I-he instant \[/rit Petition is accordingl-v' disposed of-. 'fhere shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. .K. MADHAVI ANT R /II SECTION OFFICER To, ax Officer, 0/o Assistant ssioner (State Taxes), 1 Warangal Division, Telangana
The Appellate Joint Commissioner (ST), Punjagutta Division, Hyderabad The Deputy State T Kothagudem-l Circle, i I
The Secretary to Government Taxes Department, Secretariat, CT-ll, State Taxes / Commercial State of Telangana. (Revenue) Hyderabad,
One CC to SRI K.P.AIVARNATH REDDY, Advocate [OPUC]
Two CCs to SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX, High Court for the State of Telangana at Hyderabad [OUT]
Two CD Copies BSR BS
HIGH COURT DATED i'l8l02t2O2G ORDER WP.No.4$80 of 202G DISPOSING OF THE WITHOUT COSTS WRIT PETITION, HES 1 ( () 2 3 l{AR 2026 * * b eb )
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.