M/S. Srinivasa Service Station vs. Deputy State Tax Officer

WP/1460/2026HC TelanganaGSTCNR HBHC01002228202620 January 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages

For Petitioner: SRl. K P AMARNATH REDDYFor Respondent: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

AI SummaryRemanded

Facts

M/s. Srinivasa Service Station (the petitioner) had its GST registration certificate (GST No. 36AFMPB4439F1ZK) cancelled by the Deputy State Tax Officer (the first respondent) on 22.02.2023 due to non-filing of returns for a continuous period of six months. The petitioner filed a time-barred appeal against this order, which was dismissed. Subsequently, the petitioner filed a writ petition seeking revocation of the cancellation. The petitioner claimed non-filing of returns was due to reliance on a manager and unawareness of the show cause notice, asserting no intentional delay and no outstanding dues. The GST portal did not permit filing a revocation application due to time limitations.

Held

The Court noted that the GST registration certificate was cancelled for non-filing of returns for a continuous period of six months. 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 of GST registration certificate in physical form, the competent authority shall entertain it and take a decision in accordance with law within three weeks thereafter. The Court disposed of the writ petition with this direction, making no order as to costs. The specific issue of whether the cancellation was illegal or arbitrary under Article 19(1)(g) and Section 37(5) was not explicitly decided, but the Court provided a procedural remedy to address the petitioner's grievance.

Key Issues

1. Whether the cancellation of the petitioner's GST registration certificate by the Deputy State Tax Officer was illegal, arbitrary, and in contravention of Article 19(1)(g) of the Constitution of India and Section 37(5) of the CGST Act, 2017 and the Telangana GST Act, 2017? Petitioner's arguments: The petitioner contended that the cancellation was illegal and arbitrary, violating their fundamental right to conduct business. They argued that the non-filing of returns was unintentional, due to reliance on a manager, and that they were unaware of the show cause notice. They also asserted that there were no outstanding GST dues. Since the GST portal did not allow them to file a revocation application beyond the prescribed time limit, they sought manual consideration of their application. Respondents' arguments: The Special 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 a continuous period of six months.

Sections Cited

Section 37(5)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Origina! Jurisdiction) TUESDAY,THE TWENTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 1460 OF 2026 Between: AND 1 It//s. Srinivasa Service Station, Rep. by its proprietor, [Vlr. Arun Srimohan Bellap 24-7-217, Near REC, Hanamkonda, Kazipet, Warangal Urban, Hyderabad, TG - 506001 ...PETITIONER 2 3 Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Warangal-Urban-lll Circle, Warangal Division, Telangana. Appellate Joint Commissioner (ST), Punjagutta Division, Hyderabad. Siate of Telangana, Rep. by its Secretary to Government (revenue) CT-ll, State Taxes/Commercial Taxes Department Secretariat, Hyderabad. ..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 any order or direction writ or writs more particularly on in the nature of WRIT OF MANDAMUS or any other appropriate writ or order or direction declaring the action of the 1st Respondent in cancelling the GST registration certificate of the petitioner vide GST No. 36AFMPB4439F1ZK, on suo moto as illegal, arbitrary and in contravention of fundamental right to carry business under Article 19(1Xg) of the Constitution of lndia and also contrary to Section 37(5) of the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2O17 and consequently set-aside the order for Cancellation of Registration dated 22.02.2023 of the 1 Respondent and the appeal order dated 22.04.2025 of the 2nd Respondent 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 order of 1s Respondent dated 22.02.2023 and consequently direct the 1't Respondent to Revive the GST Registration portal of the petitioner GST No. 36AFMPB4439F1ZK, pending disposal of the above Writ Petition as othenryise the Petitioner will be put to severe loss and ha.rdship. Counsel for the Petitioner: SRl. K P AMARNATH REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER lA NO: 1 OF 2026 rB

:a IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGT{ AND THE HON'BLE SRT JUSTICE G.M.MOHIUDDIN WRIT PETITION No.1460 of 2026 Dated. 20.01.2026 Between: M/s. Srinivasa Service Station ... Petitioner and Deputy State Tax Officer, O/o. Assistant Commissioner (State Taxes), Warangal-Urban-I[I Circle, Warangal Division, Telangana, and2 others. ...Respondents ORDER: Learned counsel Sri K.P.Arnarnath Reddy appears for thc petitioner Sri Sr.varoop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents

The GST registration certificate of the petitioner bearing No.36AFMPB4439F IZK was cancelled vide impugned order passed in FORM GST REG-19 dated 22.02.2023 for non-filing ofl rerurns fbr a 2 continuous period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of registration certificate which has been dismissed on the ground of delay. Thereafter, the petitioner has Iiled the ittstant Writ Petition for rcvocatiotl of cancellation of GST registration certi fi cate.

Learned counsel for the petitioner submits that there are no GST dues left to be paid by the petitioner. [t is subrnitted that non-filing of returns rvas tbr the reason that the proprietor of the petitioner has cornpletely relied upon the Mattagcr {br Frling of the monthly returns and it was also unaware ol the show cause notice and there was no intentional delay. 1'hough the petitioner has sought to file an application for revocation o{' cancellation of GST registration certificate but the GST portal docs not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, he prays that respondent No.1 rnay be directed to entertaitr the petitioner's application manually and take a decision thcreupon iu 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 certificate was on account of non-frling of returns for the continuous period of six months. \

3 I

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 o[' returns for the continuous period of six months, if the petitioner approaches the competent authority rvithin a period of one week from today fcrr submission of application f,or 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 . AHMED ABDULLAH KHAN ASSISTANT REGISTRAR € //II SECTION OFFIGER To, 1 2 3 The Deputy.State.Tq gffiqgr, o/o Assistant commissioner (state Taxes), Warangal-Urban-tll Circle, Warangal Division, Telinoina. The Appellate Joint commissionei 1sr;, punjagutti bivision, Hyderabad. The secreta ry to Govern ment ( reveh ueii cr- [t, biiieTaieslboid;; I I axes Department Secretariat, Hvderabad. One CC to SRl. K. P. AMARNATH RLDDY, Advocate tOpUCI Two CCs to SPECIAL GoVERNMENT PLEADER ToR STniE TAX, High Court for the State of Telangana, at Hyderabad fOUn Two CD Copies 4. 5. 6. BM LS ry \

/ HIGH COURT DATED iz0l0112026 I .?.\HES o(, ? I lrll 2$l[ -/ I -:i * a'i t.l ORDER WP.No.1460 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT GOSTS \ q ?x

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.