M/S.Yagna Electricals vs. The Deputy State Tax Officer

WP/4208/2026HC TelanganaGSTCNR HBHC01008316202612 February 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages

For Petitioner: SRI MOHAMMED RAFI

AI SummaryRemanded

Facts

The petitioner, M/s. Yagna Electricals, had its GST registration cancelled by the Deputy State Tax Officer (1st Respondent) on 24.10.2025, citing non-filing of returns for six consecutive months. The petitioner's subsequent application for revocation of this cancellation was rejected. The petitioner filed a writ petition challenging these orders, arguing that there were no outstanding GST dues, the GST portal was not enabled for uploading liability statements, and there was no intentional delay. The petitioner sought a direction to the respondent to entertain their revocation application manually and restore their registration. The respondents' counsel stated they had no instructions regarding the petitioner's assertion of no outstanding dues but confirmed the cancellation was due to non-filing of returns.

Held

The Court acknowledged the circumstances, particularly the cancellation of GST registration due to non-filing of returns for six consecutive months. It 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 authority should entertain it and decide the matter in accordance with the law within three weeks thereafter. The Court disposed of the writ petition on this basis, noting that the petitioner's grievance was addressed by this procedural direction. The specific legal arguments regarding jurisdiction and constitutional violations were not explicitly ruled upon, as the matter was resolved through a procedural accommodation.

Key Issues

1. Whether the cancellation of GST registration and rejection of revocation application, passed without providing sufficient opportunity of being heard and without following due process of law, are liable to be set aside as being without jurisdiction and contrary to Articles 14, 19(1)(g), and 21 of the Constitution of India, violating principles of natural justice and rule of law? Petitioner's arguments: The petitioner contended that the cancellation and rejection orders were passed without sufficient opportunity for hearing and due process. They also claimed no outstanding GST dues remained. They further argued that the GST portal's technical issues prevented them from uploading their liability statement and that the time limit for submission had passed, necessitating manual intervention by the authorities. They relied on the principle of natural justice. Revenue's arguments: The learned Special Government Pleader for State Tax stated they lacked instructions regarding the petitioner's assertion of no outstanding dues. However, they confirmed that the cancellation was based on the petitioner's failure to file returns for six consecutive months.

Sections Cited

Form GST REG-19

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Origina! Jurisdiction) THURSDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSANDAND TWENry Slx t*l=Fl:NIi THE HON'BLE THE CHIEF JUSTICE SRIAPARESH KUMAR SINGH THE HON'BLE SRIJUSTICE G.Iti. MOHIUDDIN WRIT PETITION NO: aElatrraEuTfrl;, M/s.Yagna Electricals, Flat No.403/B, Kushik Residency, Nizampet, Rangareddy District. Rep. by its Managing Partner Mr.Guntupalli Srinivasa Rao, Aged 53 years, Occupation Business ...PETITIONER D 1. The Deputy State Tax Offioer, ll Circle, Hyderabad. 2. The Assistant Commissioner (ST), HydernagarJl Circle, Hyderabad. 3. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affrdavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring the action of the 1st Respondent in passing the Order for Cancellation of Registration in Form GST REG-19, dated 24.10.2025 and also passing the Order of Rejection of Application for Revocation of Cancellation, dated 12.11.2025, without provUing sufftcient opportunity of being heard to the Petitioner, without fotlowing the due process of law, as Act 2017, without jurisdiction, conlrary to Articb 14, 19(1Xg) .lA Zl ot the Constitution of lndia and the sarne is in violation of Principles of Natural Justice and Rule of Law and consequently set aside the order for cancellation of Registration in Form GST REG-19, daled 24.10.2025 and the order of Rejection of Application for Revocation of ciancellation, dated 12.11.202s passed by the 1st Respondent, as null and void. NO:1OF Petition under section 1si cpc praying that in the circumstances stated in the affidavit filecl in support of the petition, the High court may be pleased to suspend the operration of the order for cancellation of Registration in Form GST REG-19, dated 24.10.2025 and the order of Rejection of Application for Revocation of c;ancellation, dated 12.11.202s passed by the 1st Respondent and consequently direct the 1st Respondent to Restore the Registration certificate of the Petitioner, fcrthwith, in the interest of Justice and equity, pending disposal of the above writ F'etition, as othenarise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI MOHAMMED RAFI Counsel forthe Respondents: SRt K. SAt AKARSH AGP FOR STATE TAX

The Court made the following: ORDER

r- IN THE HIGH COURT FORTHE STATE OF TEIANGAIVA AT HYDERABN) The Hon'ble The Chieffustice Sri Apatesh Kumar Singh and The Hon'ble Iustice G.M.Mohiuddin Vrit Petition No.4208 of 2026 Datedzt2.02.2fi26 Between: M/s. Yagna Electricals Nizampet, Rangareddy Districg Rep. by its Managing Partner Mt. Guntupalli Srinivasa Rao ...Petitioner , and The Deputy State Tax OfEcer, Hydemagar-Il Circle, Hyderabad and 2 othets. ...Respondents Order: Heard Mr. Mohammed Ra6, learned counsel appearing for the petitioner and Mr. KSai Akarsh, leamed Assisant Govemment Pleader for State Tax appearing for the respondents.

The Goods and Services Tax (GST) rqistration of the petitioner bearing GSTIN No.36AABFY0088M1ZR was carrcelled ui&'rr,rpugaed order passed in Form GST REG-19 dated 24.10.2025 for non-filing of returns for a consecutive period of six months. The petitioner has frled an application for revocation of tl-le cancellation of registration, but the \ safire was reiected. Thereafter, the petitioner has Frled the insant Writ Petition :ior revocation of cancellation of GST registration.

Lt:amed counsel for the petitionef submits that there ate no Goods zmd Services Tax dues left to be paid by the petitioner. It is submitted that the GST Ponal was nor enabled to upload dre liability satement and when the petitioner approached respondent No.l- officg the offrcet was on leave and there was no intentional delay. Though the petitioner has filed an application for revocation of cancellation of GST regisuaaon certificate, the GST pomal does not permit the. petitioner as being br:yond the time limit prescribed for submission. Theteforg the petitionr:r prays that respondent No.l may be directed to entertain the petition r's application manually and take a decision thereupon in accotderce with law.

Leamed Special Government Pleader for Sate Tax submits that he does not have instruction on the assertion that no outstanding dues remain against the petitioner. He, however, submits that the apparent reason ibr cancellation of GST regisradon was on accormt of non-filing of retutns for the consecutive period of sk months. 5. llaving regard to the aforesaid facts and circumstaoces and also taking note of the fact that the GST registration of the petitioner was \ To ..!,.. cancelled on account of non-Frling of renrms for a consecutive period of six months, if the petitioner approaches the competent authodty within a period of one week from today for submissiop of application for revocation of cancellation of GST tegisttation, in physical forrq the competent authority would enteftain it and take a decision theteupon in accordance with law within a period of three weeks thereafter.

The instant Writ Petition is accotdingly disposed of. There shall be no order as to costs. Miscellaneous applications pending, if any, shall sand closed. '{N. //// SECTION OFFICER

The Deputy State Tax Officer, Hydernagar-ll

The Assistant Commissioner (ST), Hydernag€r-ll Hyderabad.

The Principlel secretary, Revenue (cT) Departrnent, state of relangana, Telangana Secretariat, Hyderabad.

One CC to SRI MOHAMMED RAF|, Advopate tOpUCI :, 5: Two CCs to GP for State Tax, High Court for the State of Telangana at Hyderabad. IOUTI

Two CD Copies w%

/tI HIGH COURT DATED i12l02l2026 of ISPOSING OF THE WRIT PETITION O * ( ('r, THE i rl ?i2fi q I 3 * a 0 I

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.