M/S. Symphony Impex vs. Union Of INDIA

WP/3035/2026HC TelanganaGSTCNR HBHC01005133202603 February 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN7 pages

For Respondent: SRI DOlNlc FERNANDES, SC FOR, iCUTNAI BOARD OF INDIRECT TAXES AND CUSTOMS

AI SummaryRemanded

Facts

M/s. Symphony Impex (the petitioner) had its GST registration certificate cancelled on September 17, 2024, by the Superintendent of Central Tax. The grounds for cancellation were that the registration was obtained by fraud, wilful misstatement, or suppression of facts, and the taxpayer was not found at the business place. The petitioner filed an appeal against this order, which was dismissed on December 10, 2025, as time-barred. Subsequently, the petitioner filed a writ petition seeking revocation of the cancellation. The petitioner's counsel argued that the delay in filing the revocation application was due to the proprietor's medical contingencies and that the cancellation resulted from a factual impropriety concerning a change of address, hindering business operations. The respondents, represented by the Senior Standing Counsel for the Central Board of Indirect Taxes and Customs, maintained that the cancellation was due to fraud, wilful misstatement, suppression of facts, and the taxpayer not being found at the business premises.

Held

The Court acknowledged the submissions from both sides. It noted that the petitioner's GST registration was cancelled on grounds of fraud, wilful misstatement, or suppression of facts, and the taxpayer not being found at the business place. The petitioner's appeal against this cancellation was dismissed as time-barred. However, considering the petitioner's plea regarding medical contingencies and the impact on business operations, the Court directed that if the petitioner approaches the competent authority within two weeks from the date of the order with a physical application for revocation of the GST registration cancellation, the competent authority shall entertain it and decide the application in accordance with the law within three weeks thereafter. The Court disposed of the writ petition with this direction. No specific issue was left undecided, as the Court provided a procedural path forward.

Key Issues

1. Whether the Court should direct the competent authority to entertain the petitioner's application for revocation of GST registration cancellation manually, considering the alleged medical contingencies of the proprietor and a factual impropriety regarding a change of address? (Question of mixed law and fact, turning on principles of natural justice and procedural fairness under the CGST Act, 2017/TGST Act, 2017). Petitioner's Arguments: - The application for revocation could not be filed due to the proprietor's medical issues. - The appeal against the cancellation order was rejected solely on the grounds of delay. - The cancellation stemmed from a mere factual impropriety related to a change of address, which has prevented the petitioner from operating its business. - The petitioner seeks a direction for the competent authority to entertain their revocation application manually and decide it in accordance with the law. Respondents' Arguments: - The cancellation of the GST registration certificate was based on the grounds of obtaining registration by fraud, wilful misstatement, or suppression of facts, and the taxpayer not being found at the business place.

Sections Cited

CGST Act, 2017, TGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3488 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN Between: ...PETITIONER AND M/s. Symphony lmpex, Represented by its Proprietor Balvinder Singh, ?geq ibout 56'year6, H'No 3-8212, ChengiCherla, Nirapally, Hyderabad, Medchal Malkajgiri, Telangana-50005 1 . 1. Union of lndia, Represented by its Secretary, Depqrtment of Revenue, Ministry of Finance, North Block, New Delhi- 110001. 2. The Superintendent of Central Tax, Kapra GST Divislon, !.No. 3-4-11812, Elegani Edifice Building, Ramanthapur, Hyderabad-50001 3. 3. The Joint Commissioner of Central Tax, Appeals-ll GST Commissionerate, GST Bhavan, Basheerbagh, Hyderabad-500004. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ or order or direction particularly one in the nature of Writ of f\Iandamus setting aside the impugned Order vide Order in Appeal No.HYD-GST- sc-Ap2-JC-s10- 2A25-26 dated 10-12-2025 along with the order for cancellation of Registration passed by the first respondent in Form GST REG - 19, vide Ref. No.ZA360}24O4522OR, dated 17-09'2024 as arbitrary, illegal, contrary to the provisions of the CGST Act, 201 7/ TGST Act 2017and violation of Article 19(1 Xg) of the Constitution of lndia. : f i. I h li li I lA NO: 1 OF 2026 '.]f{,. ..,.: Petition under section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to suspend the ope.ration of the order for cancellation of Registration passed by the first respondent in Form GST REG - 19, vide Ref. No'2A360924045220R' dated 17-Og-2024, Perrding disposal of the Writ Petition' COUNSCI fOr thc PEtitiONET: SRI S.V.PRANAV RAM' REPRESENTING SRI PUPPALA BHARATH NANDAN counselfor ther Respondent No 1: SRI N. BHUJANGA RAO' DEPUTY SOLICITOR GENERAL OF INDIA counsel for the Respondents No 2 & 3: SRI DOlNlc FERNANDES, SC FOR iCUTNAI BOARD OF INDIRECT TAXES AND CUSTOMS

The Court made the following: ORDER i I t lt I !i ! ? g :

l\ IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TTIE HON'BI,E THE CHIEF JUSTTCE SRI APARESH KUMAR SINGH AND tTE HON'I}L .M.MOHIUD WRIT PETITTO No.3035 of 2026 Dated: 03.02.2026 Between: M/s. Symphony, lmpex ...Petitioner and Union of lndia. Represented by its Secretary, Departrnetrt of l{evenue, Ministry o[' Finance, North Block. New Delhi- 110 001, and 2 others. ...Respondents ORDER: Learned counsel Sri S.V.Pranav Ram, representing learned counsel Sri P.Bharath Nandan, appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondents No.2 and 3

The Goods and Services Tax (GST) registration certificate of the g petitioner bearing No.36ADVPS0l74K4ZS was cancelled vide / \

2 impugned crrder passed in Form GST REG-19 dated 17.09.2024 on the ground that the registration was obtained bv means of fiaud, wilful tnisstatement clr suppression o['lhcts ancl the taxparcr r"vas not lound at the business place. '[he petitioner preferrcd a tirnc-barred appcal against the order of, cancellation of registration certificate which has been dismissed on 10.12.2025 on the ground of dclay.'lhereafter, the petitioner has flled the insLant rvrit petition for revocation of cancellation of GST reigistration certificate.

Lerrrned counsel tbr the petitioncr subrnits that thc application seeking rt:vocation of cancellation of GST registration certifioate could not be filed due to medical contingencies of the proprietor of the petitioner, r.r,ho looks after all thc activities of'the petitioner firm. T'hus. the petiticner filed an appeal u,ith an applicatiorr lor condonation of dela1,, wtrich ivas rejected on the ground of lirnitation. Learned counsel fbr the pt:titioner submits that cancellation of registration rvas a result of rnere fac:ual impropriety in relation to change of address and as a result, the petitioner is unable to operate its business. 'fherefore, the petitioner prays that the competent authority rnay be directed to entertain the petitioner's application for revocation of cancellation of GST registration rnanually and take a decision thereupon in accordance with I I t i : i I i ll law.

Learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs submits that the apparent reason for cancellation of GST registration certiilcate was on account of the registration being obtained by rneans of fi'aucl. u'illul misstatetnent or suppression of facts and the taxpal'er was not lbund at the business place.

Having regard to the aforesaid facts and circumstances, if the petitioner approaches the competent authority within a period of two weeks fiom today fbr submission of application for revocation of cancellation of GS'l registration certificate in physical form, the competent authority would entertain it and take a decision thereupon in accordance rvith law within a period of three weeks thereafter.

The instant rvrit petition is accordingly disposed of. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. /// .L.VIJAYA LAKSHMI ASSISTANT REGISTRAR G SECTION OFFICER To,

The Secretary, Department of Revenue, Union of lndia, Ministry of Finance, North Block, New Delhi- 110001. 2. The Superintendent of Central Tax, , Kapra GST Division, H.No. 3-4-11812, Elegant Edifice Building, Ramanthapur, Hyderabad-500013. 3. The Joint Commissioner of CentralTax, , Appeals-ll GST Commissionerate, GST Bhavan, Basheerbagh, Hyderabad-500004. 4. One CC to SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA, IoPUCI

One CC to SRI DOMINIC FERNANDES, SC FOR CENTRAL BOARD OF iNDTRECT TAXES AND CUSTOMS , IOPUC] ?n

6 One OC to SRI P. BHARATH NANDAN' Advocate IOPUC]

Two CD CoPies DAN/BSK ctlp

I HIGH COURT DATED :03102t2026 ORDER WP.No.3035 of 2026 DISPOSIhIG OF THE WRIT PETITION WITHOUT COSTS lntr ) \ \ \ \ c) ?-) ( 2 7 F[8 2l]/fi ii:0 \ * 1'a1 i i ; 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.