M/S. A. Sridhar Works Contractor vs. The Deputy State Tax Officer

WP/3272/2026HC TelanganaGSTCNR HBHC01006234202605 February 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN7 pages

AI SummaryRemanded

Facts

The petitioner, M/s. A. Sridhar Works Contractor, filed a writ petition challenging the cancellation of its GST registration (No. 36BGDSPS3988A1ZT) by the Deputy State Tax Officer, Mahaboobnagar, vide an order dated 09.01.2024. The cancellation was due to non-filing of GST returns for six consecutive months. The petitioner argued that the proprietor lacked knowledge of tax matters and mistakenly believed no returns were required as the business was temporarily suspended and turnover was NIL. The petitioner also cited serious health issues, financial losses, and unawareness of the show cause notice as reasons for non-filing. The petitioner was unable to file a revocation application through the GST portal due to being time-barred. The petitioner sought a direction to the respondent to consider its representation dated 21.01.2025 and set aside the cancellation order.

Held

The Court acknowledged the cancellation of the petitioner's GST registration 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 for submission of an application for revocation of cancellation in physical form, the competent authority shall entertain it and decide upon it in accordance with the law within three weeks thereafter. The writ petition was disposed of accordingly, with no order as to costs.

Key Issues

1. Whether the petitioner's GST registration, cancelled for non-filing of returns for six consecutive months, should be revoked, considering the reasons provided by the petitioner for non-compliance. Petitioner's arguments: The petitioner contended that the non-filing of returns was not intentional but due to the proprietor's lack of knowledge regarding tax matters, a mistaken belief that no returns were necessary for a temporarily suspended business with NIL turnover, and serious health issues and financial losses. They were unaware of the show cause notice and were time-barred from filing a revocation application through the online portal. They prayed for manual acceptance of their application. Revenue's arguments: The 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 apparent reason of non-filing of 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

[ 3488 tr IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) : THURSDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT rHE HONOURABLE THE CHIEF Jtl9.IlCE SRI APARESH KUMAR SINGH THE HoNoURABLE SNI.II?STICE G.M. MOHIUDDIN WRIT PETITION 3272 0F 2026 Between: M/s. A. SRIDHAR WORKS CONTRACTOR, 14-6416 TO 146-4/7A, B N Reddy Nagar, Mahaboobnagar, Telangana-509001 Represented by its proprietor Andavetla Sridhar, (Address is same as mentioned above.) ...PETITIONER 1. The Deputy State Tax officer, ,"#:obnagar. 2. The Assistant Commissioner (ST), Mahaboobnagar. 3. The Joint Commissioner (ST), Mahaboobnagar. 4. The State of Telangana, Rep. by its Principal Secretary, Revenue Department (Commercial Tax), Hyderabad, Telangana 5. The Union of lndia, Rep. by its Principal Secretary, Department of Revenue ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court rnay be pleased to issue an Order, Direction or Writ more particularly one in ttre nature of writ of mandamus directing the Respondent No.1 herein to consider the Representation dated. 21t0112025 and to set aside the cancellation order Dated. 0910112024. Consequently, direct the Respondent No.1 to revoke the cancellation and restore the GST Registration Number 36BGDSPS3988A1ZT: lA NO: 1 oF :1026 Petitiott 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 direct the Respondent No.1 to consider the representation dated. 21101123i26 and to set aside the cancellation order Dated. 0910112024 pending disposal of the Writ Petition. Counsel for tlhe Petitioner: SRI ULLEWAD SAICHARAN Counsel for tlhe Respondent Nos.l to 4: SRI SWAROOP OORILLA, SPECIAL GP FOR STATE TAX Counsel for the Respondent No.S: SRI N.BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

IN THE IIIGH COTIRT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESII KUMAR SINGH THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT No.3 of2026 Dated: 05.02.2026 Between: tWs. A.Sridhar Works Contractor ...Petitioner and The Deputy State Tax Officer, Mahaboobnagar, and 4 others. ...Respondents ORDER: Learned counsel sri Ullewad sai charan appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.1 to 4. AND I ( /

The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36GDSPs398gAlzT was cancelled vide impugned order passed in Form GST REG-19 dated 09.01 .2o24for non_ filing of returns for a consecutive period of six months. Now, it is time_ barred to prefer an appeal by the petitioner against the order of cancellatio^ of GST Registration certificate. Therefore, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST Registration Certi fi cate.

Leanred counsel for the petitioner submits that there are no Goods and Services Tax dues left to be paid by the petitioner. [t is submitted tt,at non-firing of returns was for the reason that the proprietor of the petitioner racks the knowledge with regard to tax matters- He eroneously believed that no GST returns were required to be filed on the basis thit the turnover was NIL as the business was temporarily suspended. Therefore due to his serious health issues and financiar losses, no rer:urns were filed during that period. The petitioner was also unaware of the show cause notice. There is no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration certificate but the GST portar does not permit the petitioner as being beyond the time limit prescribed for / /

3 t \ submission. Therefore, the petitioner prays that rcspondent No.l may be directed to entertain the petitioner's application manually and'take a decision thereupon in accordance with law.

Learned Special 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 certifrcate was on account of non-filing of returns for the consecutive period of six months.

Having regard to the aforesaid facts and circumstances and also taking note of the fact that 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 frorn 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. i ,i ii il ii ii ii ii i1 I I I li I I I i I i I I I i I I.i I I ! II i i i i Ii : i

4 (. Miscellaneous applications pending, if any, shall stand closed. //II K.BHAVANI SWAMY ASSISTANT REGTSTRAR ,/(e SECTION OFFICER To,

Two CD Copies PMK BS 4t-,

The De;cuty State Tax Officer, Mahaboobnagar.

The Assiistant Commissioner (ST), Mahaboobnagar. 3.TheJointCommissioner(ST),Mahaboobnagar. 4' The Prirrcioar secretary, Revenue Department (commerciarrax), Hyderabad, Telangand '' ' rvrvr'.! 5' The Principal Secretary, Union of tndia, Department of Revenue Ministry. 6' one cc to sRr ULLEWAD SATCHARAN Advocate [opuil 7 - one cc to sRr N. BHUJANGA RAo, DEpury solrcrroR GENERAL oF INDIA [OPUC] !v' sL, v, , \)L,

Two ccs sRr swARoop ooRrLLA, spEcrAL Gq fgR srATE TAX, High Court for the State or reransan;;ifiy;;;6il . ioul I

U ,\' I I t ) l-l HIGH CC) T ATED:0510212026 ,i.Htr t .() 2 B r[8 202$ * * ORDER WP.No.3272 of 2026 ISPOS]NG OF THE WRIT PETITION TS l At..r)*

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.