M/S. Br Enterprises vs. The State Of Telangana

WP/1768/2026HC TelanganaGSTCNR HBHC01003204202622 January 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN7 pages

For Petitioner: SRI S.V.PRANAV RAMFor Respondent: SRI SWAROOP OORILLA Special Govt Pleader, for State Tax

AI SummaryRemanded

Facts

M/s. BR Enterprises (Petitioner) filed a writ petition challenging the cancellation of its GST registration by Respondent No. 2, the Deputy State Tax Officer, on September 13, 2024. The cancellation was based on grounds of fraud, wilful misstatement, or suppression of facts, and the taxpayer not being found at the business place. The Petitioner subsequently filed a time-barred appeal against this order, which was dismissed by Respondent No. 3, the Appellate Joint Commissioner of State Tax, on November 6, 2025, due to the delay. The Petitioner sought to set aside both orders and requested a direction to the authorities to entertain its application for revocation of cancellation manually.

Held

The Court acknowledged the Petitioner's submission regarding medical contingencies causing the delay in filing the revocation application. It also noted the Petitioner's willingness to regularize its GST compliance by filing pending returns and paying dues. While the Revenue highlighted the grounds for cancellation (fraud, misstatement, taxpayer not found), the Court opted for a pragmatic approach. It directed the Petitioner to approach the competent authority within one week for submitting a physical application for revocation of GST registration cancellation. The competent authority is then directed to entertain this application and decide it in accordance with the law within three weeks thereafter. The Court did not delve into the merits of the original cancellation order but focused on providing an opportunity for the Petitioner to regularize its status.

Key Issues

1. Whether the Petitioner's application for revocation of cancellation of GST registration should be entertained manually, despite being filed after the prescribed period, considering the medical contingencies of the proprietor? Petitioner's Argument: The Petitioner argued that the delay in filing the application for revocation of cancellation was due to the medical contingencies of its proprietor, who manages all business activities. The Petitioner claimed the cancellation stemmed from a "factual impropriety" regarding a change of address and that it is prepared to file pending GST returns and pay all due taxes, late fees, and penalties upon revocation. They relied on the principle of natural justice and the need to allow businesses to operate. Revenue's Argument: The Revenue contended that the GST registration was cancelled due to fraud, wilful misstatement, or suppression of facts, and the taxpayer not being found at the business premises.

Sections Cited

CGST Act, 2017, TGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3.188 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTYSECOND DAYOF JANUARY TWO THOUSAND AND TWENWSIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOH]UDDIN WRIT PETITION NO: 1768 OF 2026 Between: M/s. BR ENTERPRISES, Represented by its Proprietor Balvinder Singh, aged ?po..ut.sp y_ears, H.No.3-82l2, Chengicherla, Naiapally, Hyderabad, -Mticiat Malkajgiri, Telangana-50005 1 . AND ...PET!T|ONER 1. The Stiate of Telang_qna, Represented by its Principal Secretary, Commercial Taxes, Secretariat, Hyderabad. 2. Ifg geputy Slate TaxOfficer, Khairtabad-somajiguda-2 Circle, punjagutta Division, 5-9-279,8th floor, B Block, Mayur Kustia-i Complex, *sidd - Chermas, Abids, Hyderabad - 500001. ' 3. The Appellate Joint Commissioner of State Tax, O/o Commissioner of 9ommercial_Taxe_s_ Department, Punjagutta Division, C.T Complex, Nampally, Hyderabad-500001 . ...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 Mandamus setting aside the impugned Order Reference No.2D36112S018643L dated 0611112025 passed by Respondent No.3 along with Order. for Cancellation of Registration passed by the Respondent No.2 in Form GST REG - i9, vide Ref. No. 2A360924037473C, dated 1310912024 as arbitrary, illegal, contrary to the provisions of the CGST Act, 20171 TGST Act 2017, and contrary to the Judicial pronouncements of this Honourable Court on the self-same subject and violation of Article 19(1Xg) of the Constitution of lndia. IANO: I oF 2026 Petition 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 suspend the operation of impugned Order Reference No. ZD361125018643L dated 06/1'112025 passed by Respondent No.3 along with the Order for Cancellation of Registration passed by the first respondent in Form GST REG - 19, vide Ref. No. 2A36O924O37473C, dated 1310912024, Pending disposal of the Writ Petition. Counsel for the Petitioner: SRI S.V.PRANAV RAM Counsel for the Respondents: SRI SWAROOP OORILLA Special Govt Pleader for State Tax

The Court made the folloring: ORDER

t^t IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TIIE HON'BLE THE CHIEFJUSTICE SRI APARESII KTIMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.l768 ot2026 Dated:22.01.2026 Between: lWs. BR Enterprises ..Petitioner and The State of Telangana. Represented by its Principal Secretary, Commercial Taxes, Secretariat, Hyderabad, and2 others. .Respondents ORDER: Learned counsel Sri S.V.Pranav Ram appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears lbr the respondents.

The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36ADVPS0l74K3ZT was cancelled vide /

') impugned order passed in Form GST REG-19 dated 13.0g.2n24 on the ground that the registration was obtained by means of fraud, wilful misstatement or suppression of facts and the taxpayer r,vas not found at the business place. The petitioner preferred a time-barred appeal against the order of cancellation of registration certif,rcate which has been dismissed on 06.1 I .202s on the ground of delay. Thereaflter, rhe petitioner has filed the instant rvrit petition for revocation of canccllation of GST registration certificate.

Learned counsel for the petitioner submits that the application seeking revocation of cancellation of GST registration certificate could not be filed due to medical contingencies of the proprietor of the petitioner, who looks after all the activities of the petitioner finn. Thus, the petitioner filed an appeal with an applicatio^ lor condonation of delay, which was rejected on 06.1 I .2025 on the ground of limitation. Learned counsel for the petitioner submits that cancellation of registration was a result of mere factual impropriety in relation to change of address and as a result, the petitioner is unable to operate its business. The petitioner is prepared to submit the overdue/pending GST returns as per the statute and ready to pa1, the taxes, late fee and penalties due thereon, if any, immediately. after the revocation of the / /

J cancellation of registration. Therefore, the petitioner prays that respondent No.2 may be directed to entertain the petitioner's application for revocation of cancellation of GST registration manually and take a decision thereupon in accordance with law

Learned Speciat Government Pleader for State Tax submits that the apparent reason for cancellation of GST registration certificate was on account of the registration being obtained by means of fraud, wilful misstatement or suppression of facts and the taxpayer was not found at the business place.

Having regard to the aforesaid facts and circumstances, 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. I \

4 Miscellaneous applications pending, if any, shall stand closed. .M.JAWAHAR REODY SISTANT REGI //// SECTION OFFICER To 1. The Principal Secretary, Commercial Taxes, S Telangana. at, Hyderabad, State of 2 The Deputy State Tax Officer, Khairtabad-Somajiguda-2 Circle, Punjagutta Division, 5-9-279,81h floor, B Block, Mayur Kushal Complex, Beside Chermas, Abids, Hyderabad - 500001. The Appellate Joint Commissioner of State Tax, O/o Commissioner of Qommercial Taxes Department, Punjagutta Division, C.T Complex, Nampally, Hyderabad-500001 . One CC to SRI S.V.PRANAV RAM, Advocate [OPUC] One CC to SRI SWAROOP OORILLA; Special Govt Pleader for State Tax IoPUCI Two CD Copies 3 4. 5. ili, ,.PSK. PMK

, ,, HIGH COURT DATED i2210112026 ORDER WP.No.1768 of 2026 L) O 1 0 rE8 2026 ,'i; irrA r;) * DISPOSING OF THE WRIT PETITION WITHOUT COSTS ?A ( \

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.