M/S. Onteddu Laxman vs. Deputy State Tax Officer
Original PDF →Facts
The petitioner, M/s. Onteddu Laxman, filed a writ petition challenging the cancellation of its GST registration by the Deputy State Tax Officer. The registration was cancelled for non-filing of returns for six consecutive months. The petitioner contended that the non-filing was due to a bona fide impression by their accountant that there was no business activity during the period, and there was no intentional delay. The petitioner also stated that there were no outstanding GST dues. The petitioner was unable to file an application for revocation of cancellation through the GST portal as it was time-barred. The petitioner sought a direction to the respondent to entertain their application manually.
Held
The Court disposed of the writ petition by directing the petitioner to approach the competent authority within two weeks from the date of the order for submission of an application for revocation of cancellation of GST registration in physical form. The Court further directed that the competent authority shall entertain the physical application and take a decision thereupon in accordance with law within three weeks thereafter. The Court noted that the cancellation was on account of non-filing of returns for six consecutive months. The Court did not make any specific finding on the illegality or violation of natural justice, but rather provided a procedural remedy. No issue was expressly left undecided.
Key Issues
1. Whether the cancellation of the petitioner's GST registration by the Deputy State Tax Officer for non-filing of returns for six consecutive months is illegal and violative of natural justice, considering the petitioner's submission of bona fide reasons for non-filing and absence of intentional delay? Petitioner's Arguments: The petitioner argued that the non-filing of returns was due to a bona fide impression by their accountant that there was no business activity, and there was no intentional delay. They also claimed no outstanding GST dues. The petitioner further submitted that the GST portal did not permit them to file a revocation application due to the time limit, and therefore, prayed for the competent authority to entertain their application manually. Revenue/State's Arguments: The learned counsel for the respondents stated they had no instructions regarding the assertion that no outstanding dues remained. However, they acknowledged that the apparent reason for cancellation was the 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
ORDER: Sri G.N.G. Shankar, learned counsel appears for petitioner. Sri K. Sai Akarsh, learned Assistant Government Pleader appears for Sri Swaroop oorilla, learned special Government Pleader for State Tax, for respondent Nos.l and
The Goods and Services Tax (GST) Registration certificate of the petitioner bearing No.36ACwpLlgl lclze was cancelled vide order for Cancellation of Registration passed in Form GST REG-19 dated 24.03.202-5 for 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 , I \
2 HCJ (AKrS, J) & cMM, J W.P.No.2378 of 2026 i--.. order : c,f cancellation of GST Registration Certificate. Therefore, the petitioner has filed the instant Writ Petition for revocatitn of cancellation of GST Registration Certificate.
The learned counsel for the petitioller submits that there are no ,Goods and Services Tax dues left to be paid by the petition,:r. It is submitted that non-filing of returns was for the reason that the accountant of the petitioner had not filed returns on the bona fide impression that the petitioner had no business during the relevant tax period and there was no intenticnal delay. Though the petitioner has sought to file an application for revocation of cancellation of GST Registration Certificate, the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission Therefi:re, the petitioner prays that respondent No.l may be directed to entertain the petitioner's application manually and take a,Jecision thereupon in accordance with law 4. llhe learned counsel for respondent Nos.1 and 2 submits that h,s does not have instruction on the assertion that no outstarrding dues remain against the petitioner. He, however, I submi'cs that the apparent reason for cancellation of GST I ) i I I I i
3 & GMM,J of 2026 a) (-lr Registration Certificate 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 two (2) weeks 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, if any pending, shall stand closed. '.L. VIJAYA ASSISTANT REGI ,// OFFICER / ra Division. Sth 1. 1 The Deputy State Tax Officer, Keesara N 2 Circle' ii;; iEttr rusnir -Compt"i, Abids' Hvderabad- 500 00 To, z. The principal secretary to Government, Revenue (cr-ll) Department, Secretariai, HYderabad'
The secretary, union of ln6ia, Ministry oJ Finance, No.136-A, N''tth Block' , New Delhi ' : . . -1:: ...:.i:--.i ,-.i': . ,, '' ili.', r I
I l, I li t, li ii i, il!t il 4. one cc tc sRl GADHAMSETTY NAGA GOURI SHANKAR Advocate [oPUC]
ONE CC tC,SRI N.BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF rNDIA [OFUC]
Two CCsto Special GP FOR STATE TAX, High Court for the State of Telanganzr at HYderabad . [OUT] Two CD C;opies
PMK BS 4Al-', /
ll € HIGH GOURT DATED29rc1no26 \ \ \ \ t 1iiE $ 2 B r[B 2026 i1T. 2 (J * * ORDER WP.No.23i78 of 2026 DISPOSIING OF THE WRIT PETITION WITHOIJT COSTS 3{ ' tu\)'n t
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.