Mohd. Afroz Baig vs. Appellate Joint Commissioner Of State Tax (St)

WP/1506/2026HC TelanganaGSTCNR HBHC01002608202621 January 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages

For Petitioner: SRl. AKRUTI AGARWALFor Respondent: SRI K. SAI AKARSH AGP REP, SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER, FOR STATE TAX

AI SummaryRemanded

Facts

The petitioner, Mohd. Afroz Baig, had his GST registration certificate (GSTIN 36AFDPB5965P2ZY) cancelled by the Deputy State Tax Officer (2nd Respondent) on November 29, 2024, for non-filing of returns for six consecutive months. The petitioner filed a time-barred appeal against this order, which was dismissed by the Appellate Joint Commissioner of State Tax (1st Respondent) on December 31, 2025, due to the delay. Subsequently, the petitioner filed a writ petition before the High Court seeking revocation of the cancellation. The petitioner claimed non-filing of returns was due to reliance on an accountant and unawareness of the show-cause notice, asserting no intentional delay and no outstanding GST dues. The petitioner also stated that the GST portal did not permit filing a revocation application due to time limitations.

Held

The Court acknowledged the facts that the petitioner's GST registration was cancelled for non-filing of returns for six consecutive months and that the appeal against the cancellation order was dismissed as time-barred. The Court also noted the petitioner's submission that the non-filing was due to reliance on an accountant, lack of awareness of the show-cause notice, and no intentional delay, along with the claim of no outstanding dues. The Court further considered the petitioner's inability to file a revocation application through the GST portal due to time limitations. In light of these circumstances, the Court directed that if the petitioner approaches the competent authority within one week from the date of the order with a physical application for revocation of the cancellation of his GST registration certificate, 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.

Key Issues

1. Whether the cancellation of the petitioner's GST registration certificate by the Deputy State Tax Officer 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? Petitioner's arguments: The petitioner contended that the cancellation was illegal and arbitrary, violating his fundamental right to carry on business. He argued that the non-filing of returns was unintentional, due to reliance on an accountant, and that he was unaware of the show-cause notice. He also claimed there were no outstanding GST dues and that the GST portal prevented him from filing a revocation application due to time bar. Therefore, he prayed for a direction to the respondent to entertain his application manually. Revenue's arguments: The Assistant Government Pleader for State Tax stated they had no 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

Article 19(1)(g)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

t 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY,THE TWENTY FIRST DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTTCE SRI APARESH KUtf,AR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIU WRIT PETITION NO:1506 oF 2026 Between: AND 1 Mohd. Afroz Baig, s/o Mastan Baig Age 53, O- -ccupation Business 8-2-64411,SkinTou6h Showroom, Road no 1 and 12 iunction' BanJara Hills,Hyderabad,Telangana,50002S . ...PETITIONER 2. 3. 4. ...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 of Mandamus or any other appropriate writ or order or direction declaring the action of 2nd Respondent in cancelling the GST registration certificate of the Petitioner vide GSTIN 36AFDPB5965P2ZY, as illegal, arbitrary, contrary to law laid down by this Hon'ble Court and in contravention of the fundamental right to carry business under Article 19(1)(g) of the constitution of lndia and against the provisions of the central Goods and services Tax Act,2O17 and Telangana Goods and services Act, 2017 and consequently set aside the order for cancellation of registration in Form REG-19 dated 29t11t2024 issued by the 2nd Respondent and the Appeal order dated 31112t2025 iss;ued by the 1"t Respondent 10 21 26 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 c,rders of '1"t Respondent dated 31t12t2025 and 2nd Respondent daled 29t1112024 and consequently direct the 2nd Respondent to revive the GST registration portal of the Petitioner GSTIN 36AFDPB5965P2ZY, pending disposal of the above \^/rit Petition as otherwise the Petitioner will be put to severe loss and hardshiP. Counsel for the Petitioner: SRl. AKRUTI AGARWAL Counsel for the Respondent Nos. 1,2&4: SRI K. SAI AKARSH AGP REP SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRI N. BHUJANGA RAO DY.SOLIC ITOR GENERAL OF INOIA

The Court made the following: ORDER o

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR STNGH AND THE HON'BLE SRI JUSTICE G.M.MOHTUDDTN WRIT PETITION No.l506 of 2026 Dated: 21.01.2026 Between: Mohd. Afroz Baig ...Petitioner and Appellate Joint Commissioner of State Tax (ST), Appellate Authority, Punjagutta Division, 5th Floor, C.T.Complex, Nampally, Hyderabad, Telangana - 500 001, and 3 others. ... Respondents ORDER: I-earned counsel Ms. Akruti Agarwal appears for the petitioncr Sri K.Sai Akarsh, learned Assistant Government Pleader, representing Sri Swaroop Oorilla, learned Special Government Plcader for State Tax. appears for respondents No. 1,2 and 4. 2. The GST registration certificate of the petitioner bearing No.36AFDPB5965P2ZY was cancelled vide inpusned order passed in \L FORM GST REG-19 dated 29.11.2024 for non-filing of returns fbr a 2 consecutive period of six months. The petitioner preferred a time-barred appeal a.gainst the order of cancellation of registration certificate which has been dismissed on the ground of delay. Thereafter. the petitioner has filed the instant writ Petition for revocation of cancellation of GST registrati on certi fi cate.

Lr:arned counscl lor the petitioner submits that there are no GST dues left to be paid by the petitioner. It is submitted that non-frling of returns v,as for the reason that the petitioner has completely relied upon the Accountant for liling of the monthly returns and he was also unaware of the shon, cause notice and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST rcgistration certificate but the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. J'hereforc- he prays that respondent No.2 may be directed to entertain the pctitioncr's application manually and take a decision thereupon in accordance with [arv.

Le,arned Assistant Govcrnment Pleader for State Tax submits that he does not have instruction on the assertion that no outstanding dues remain a.-tainst the petitioner. He, however, subrnits that the apparent reason for cancellation of GST registration certificate was on account of non-filin6i of returns for the consecutive period of six months.

/ J

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 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 ' : ' , , ',"i; li. a periqdlof three weeks thereafter. 6 'ihe instant Writ Petition is accordingly disposed of. There shall be no order'as tq.costs. Miscellaneous applications, if any pending, shall stand closed. .K.BHAVAN STANT STRAR /," N OFFICER To,

The Appellate Joint Commissioner of State I?x (qp, . . 4ppe.ttate Authority,PunjaguttaDivision, Sth Floor, C.T Complex, Nampally, Hyderabad, Telangana-500001

The deputy State Tax off.icer (ST), funjaggtla Division, Circle Khairtabad- Somajigud i-2, 5-9-279, 8th flobr, B Ab_c|,. [4gyur Kushal Complex, Beside Chermas, Abids, Hyderabad, Telangana-500001

The Secretary, Union of lndia, ttlini-stry of Finance, Govelnry1e.nt of lndia, 3rd Floor, Jeevan Deep Building, Sansad M?tg, New Delhi-110 001. 4. The Chief Secretaiy and S[ecial Chief Seiretary to Government (FAC), State Tax Department, S6cretariat, T.S.,Hyderabad-

One CC to SRl. AKRUTI AGARWAL, Advocate [OPUC]

Two CCs to SPECIAL GOVERNMENT PLEADER FOR STATE TAX, High Court for the State of Telangana, at Hyderabad [OUT]

One CC to SRt. N. BHUiANGA RAO, DY.- SOIICITOR GENERAL OF TNDTAIoPUCI

Two CD Copies BM BS ft^?^.

HIGH COURT DATED:2110112026 ORDER WP.No.1506 of 2026 ..; iHE S E 2 1 fLB 2rl20 P ( i) * * DISPOSING OF THE WRIT PETITION WITHOUT COSTS t o\o\*' 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.