Aasam Pasha vs. The State Of Telangana
Original PDF →Facts
The petitioner, Aasam Pasha, proprietor of Padma Sri Ice Industry, had his GST registration (No. 36AOAPM6648E2ZW) cancelled by the Assistant Commissioner (5th Respondent) on August 21, 2024, for non-filing of returns for six consecutive months. The petitioner's appeal against this cancellation was dismissed as time-barred. Subsequently, the petitioner filed a writ petition seeking revocation of the cancellation. The petitioner contended that non-filing was due to electricity issues and unawareness of the show cause notice, and that the GST portal did not allow manual application submission due to time limits. The petitioner claimed no outstanding GST dues.
Held
The Court acknowledged the facts and circumstances, particularly the cancellation of GST registration due to non-filing of returns for six consecutive months. The Court directed that if the petitioner approaches the competent authority within one week from the date of the order (February 10, 2026) for submission of an application for revocation of cancellation of GST registration certificate in physical form, the competent authority shall entertain it. The competent authority is then 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 initial cancellation was illegal or arbitrary was not directly decided, but the Court provided a procedural remedy for the petitioner to seek revocation.
Key Issues
1. Whether the cancellation of the petitioner's GST registration certificate by the 5th Respondent, vide order dated 21-08-2024, was 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 Telangana GST Act, 2017? 2. Whether the appeal order dated 11-10-2025, passed by the 4th Respondent, dismissing the petitioner's appeal as time-barred, was justified? Petitioner's arguments: The petitioner argued that the cancellation was illegal and arbitrary. They claimed non-filing of returns was due to electricity issues and lack of awareness of the show cause notice, not intentional delay. They also stated that the GST portal prevented them from filing a revocation application manually due to time constraints, despite having no outstanding dues. They sought a direction for manual acceptance of their revocation application. Revenue's arguments: The learned Assistant Government Pleader for State Tax stated they had no instructions regarding the petitioner's assertion of no outstanding dues. They confirmed that the cancellation was due to non-filing of returns for six consecutive months.
Sections Cited
Article 19(1)(g) of the Constitution of India, Central Goods and Services Tax Act 2017, Telangana Goods and Services Tax Act 2017
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Cause title — parties, addresses and appearances
The Gourt made the following: ORDER i i i I I I I i I I I I I I I
IN TIM HIGH COURT FOR TIIE STATE OF TELANGANA AT HYDERABAD AND TIIE HON'BLE SRI .IUSTICE G.M.MOHIT'DDIN WRIT PETITION No.3787 of 2026 DATED: 10.02.2026 Between: Aasam Pasha .. Petitioner AND The State of Telangana, Rep. by its Principal Secretary, Commercial Taxes Department, Secretariat, Hyderabad & 4 others ... Respondents ORDER: Heard Mr. M.Janardhana Rao, learned counsel representing Ms. Ayesha Siddiqa Syed, learned counsel appearing for the petitioner and Mr. K.Sai Akarsh, learned Assistant Government Pleader representing IVIr. Swaroop oorilla, learned Special Government Pleader for State Tax'appearing for respondent Nos.l and 5. 2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36AOAPM6648E2ZW was cancelle.d vidc impugned order passed in Form GST REG-19 dated 2L.08.2024 for non-filing of returns \
2 /I for a const>cutive period of six months. The petitioner preferred a time-baned appeal aga:nst the order of cancellation of registration certificate which has been dismissed on the ground of detay. Thereafter, the petitioner has filed the instant writ petition for revocation of cancellation of GST registration certificate.
Learned counsel for the petitioner submits that there are no Goods and Services T;lx dues left to be paid by the petitioner. It is submitted that non-filing of returns was for the reason that the petitioner faced electricity issue in his business, due to which he could not pay the GST and he was also unaware of the show causo notice and there was no intentional detay. Though the petitioner has sought to iile an application for revocation of cancellation of GST registration certificate but the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, lhe petitioner prays that respondenl No'l may be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law.
Learned Assistant Government Pleader for State 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 for cancellation of GST registration certificate was on account of non-filing of returns for the ?' consecutive period of six months.
3
Having regard to the aforesaid facts and circumstances and also taking note of the fact ttrat the GST registration certificate of the petitioner was cancelled on account of non-filing of returns for the consecutive period of six 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.certificate, in physical form, the competent authority would entertain it and take a decision thereupon in accordance with law within a period of three weeks thereafter.
The instant Writ Petition is, accordingly, disposed of. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. .AHMED ABDULLA KHAN ASSISTANT REGISTRAR To //II SECTION OFFICER The Principal Secretary, Commercial Taxes Department, State of Telangana, Secretariat Hyderabad
The Principal Commissioner Commissionerate Hyderabad.
The Additional Commissioner of Central Tax Commissioner, Office Hyderabad
The Joint Commissioner, GST Bhavan L B Stadium Road Hyderabad.
The Assistant Commissioner, Central Tax and Service Tax, Jeedimetla Division, Hydernagar-3 Circle, Hyderabad
One CC to Ms. AYESHA SIDDIQA SYED, Advocate TOPUCI
Two CCs to SRI SWAROOP OORILLA, Special Government Pleader for State Tax, High Court for the State of Telangana at Hyderabad. IOUTI
One CC to SRI D. RAGHAVENDAR RAO, S.C. for CBIC [OPUCI 6 of Central Tax, Hyderabad GST Qentral Tax and GST Appeal Customs 7th Floor GST Bhavan L.B.'Stadium Road, I 1 I iltt
Tyvo CD Copies w MP
HIGH COURT DATED:1010212026 THE s t ) 7 4 Ufr ?t?fi (- * * reu*Q ORDER WP.No.3787 of 2026 DISPOSING OF THE WRIT PETITION OUT COSTS y9 &
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.