M/S.Sbv Solutions PVT LTD. vs. Deputy State Tax Officer

WP/20887/2025HC TelanganaGSTCNR HBHC01041213202506 January 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages

For Petitioner: sRl STDDHARTH GILDA, ADVOCATE FoR, SRI AITHARAJU VENKATESHWARLU, counselfor the Respondents : sRl swARoop ooRtLLA, spl Gp FoR TA, \ES

AI SummaryRemanded

Facts

M/s. SBV Solutions Pvt Ltd. (Petitioner) filed a writ petition challenging the cancellation of its GST registration by the Deputy State Tax Officer (1st Respondent) on 23.11.2024, for non-filing of returns for six consecutive months. The Petitioner's appeal against this order was rejected. The Petitioner contended that non-filing of returns was due to the ill-health of its director and that it was unaware of the show cause notice. The appeal was rejected because the Petitioner was allegedly not found at its place of business, a finding the Petitioner disputed, stating there was no procedural proof. The Petitioner also claimed the GST portal did not allow manual filing of revocation applications due to time limits. The amount in dispute is not specified. The procedural history involves the cancellation order, an appeal, and the subsequent writ petition.

Held

The Court noted that the matter pertained to the cancellation of GST registration. It directed that if the Petitioner approaches the competent authority within two weeks from the date of the order (06.01.2026) for submission of an application for revocation of cancellation of GST registration certificate in physical form, the competent authority shall entertain the application and take a decision in accordance with law within three weeks thereafter. The Court did not make any specific findings on the procedural irregularities or constitutional violations alleged by the Petitioner, nor did it decide on the issue of outstanding dues. The ratio decidendi is that the competent authority should consider a physically submitted revocation application for GST registration cancellation, even if time-barred on the portal, under specific circumstances and within a stipulated timeframe.

Key Issues

1. Whether the cancellation of the Petitioner's GST registration by the 1st Respondent, based on non-filing of returns and the Petitioner not being found at the place of business, was conducted with procedural irregularities and in violation of Articles 14 and 19(1)(g) of the Constitution of India? Petitioner's Arguments: The Petitioner argued that the cancellation order and subsequent appeal rejection were void, cryptic, and lacked signatures. They contended that non-filing of returns was due to the director's ill-health and lack of awareness of the show cause notice, not intentional delay. The Petitioner also argued that the finding of not being found at the place of business lacked procedural proof. Furthermore, they claimed the GST portal prevented manual filing of revocation applications beyond the prescribed time limit. Respondents' Arguments: The learned Special Government Pleader for State Tax stated that he did not have instructions regarding the Petitioner's assertion that no outstanding dues remained.

Sections Cited

Section 19(1)(g)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

I34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SIXTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI AND Between ARESH KUMAR SINGH THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN M/s.SBV Solutions Pvt Ltd., Rep. by its Director, Mr. Bhaskar Raiu 680/8, Flat No. '102, Sri Venkatramana Apartments Thakur Somajiguda, Hyderabad - 500082. Sayyaparaju 6-3- Mansion Lane, .....PETITIONER AND 1 . Deputy State Tax Officer, Khairtabad Circle, Somajiguda -2 Division. 2. Appellate Joint Commissioner (ST) (FAC), Punjagutta Division, Hyderabad. 3. State of Telangana, Rep by its Principal Secretary to Government, Revenue (CT-ll) 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 a Writ of Mandamus or any other appropriate writ or order or direction a. declaring that the show cause notice in Form GST REG-17 dated 09.11.2024, Cancellation order in Form GST REG-19 daled 23.11.2024, show cause notice for revocation of cancellation of registration in Form GST REG-23 dated 17.12.2024 and the order for rejection of application for registration in Form GST REG-05 dated 08.01.2025issued by the 1st Respondent and that the Appeal order in Form APL-04 dated 19.06.2025 issued by 2nd Respondent are void, cryptic, devoid of signatures, conducted with procedural irregularities and violation to Article 1 and 19(1Xg) of the Constitution. b. directing the 1st Respondent to revoke the GST cancellation and restore the registration of the petitioner and permit it to file the GST returns for prior and subsequent tax periods, as the cancellation it is abstaining the Petitioner from carrying the business. !.A.NO:I OF 2025 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 grant stay of all further proceedings pursuant to the Cancellation order in Form GST REG-19 dated 23.11.2}24passed by the 1st Respondent pending disposal of the writ petition as otherwise the Petitioner will be put to severe loss and hardship. counsel for the Petitioner: sRl STDDHARTH GILDA, ADVOCATE FoR SRI AITHARAJU VENKATESHWARLU counselfor the Respondents : sRl swARoop ooRtLLA, spl Gp FoR TA,\ES

The Court made the following ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD AND THE ON'BLE, JT]STICE G.M.MO DIN w E 7of DATED: 06.01.2026 Between: i M/s. SBV Solutions Pvt Ltd. ... Petitioner AND Deputy State Tax Officer, Khairtabad Circle, Somajiguda - 2 Division & 2 others Respondents ORDER: Heard Mr. Siddharth Gilda, learned counsel representing Mr. Aitharaju Venkateshwarlu, leamed counsel appearing for the petitioner and Mr. Swaroop Oorilla, leamed Special Govemment Pleader for State Tax appearing for the respondents. 2- The GST registration certificate of the petitioner bearing No.GSTIN \ :OaaHaCA3879J IZ3 wascancelled vide impugned order passed in FORM GST f i t REG-19 dated 23.11.2024 for non-filing of returns for a consecutive period of six months. The petitioner preferred an appeal against the order of cancellation of registration certificate, which has been rejected. Thereafter, the petitioner has 2 filed the instant writ petition for revocation of cancellation of GST registration certificate.

I-earned counsel for the petitioner submits that there are no GST dues left to be paid by the petitioner. [t is submitted that non-filing of returns was due to the ill-health of the petitioner. The petitioner was unaware of the show cause notice and there was no intentional delay. He furthcr submits that the appeal filed by the petitioner was rejected on the ground that petitioner not found at the place of business. However, there is no finding, inspection or any procedural proof to sholv that petitioner was not conducting business from the declared place of business. Though the petitioner lras sought to file an application for revocation of cancellation of GST registration certificate but the GST Portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, he prays that respondent No.l may be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law

Learned Special Government Pleader for State Tax submits that he does not have instruction on the asseftion that no outstanding dues remain against the petitroner

Having regard to the aforesaid facts and circumstances and also taking I note of the fact that matter relates to cancellation of the GST registration \ /

aJ certificate of the petitioner, if the petitioner approaches the competent authority within a period of two weeks from today for submission of application for revocation of cancellation of GST registration certificate, in physical form, the competent authority rvould 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. However, there shall be no order as to costs Miscellaneous applications, if any pending, shall stand closed. .T.SRINIVASA REDDY ASSISTANT REGISTRAR //// 6 SECTION OFFICER To SA PMK NT

The Deputy State Tax Officer, Khairtabad Circle, Somajiguda -2 Division.

The Appellate Joint Commissioner (ST) (FAC), Punjagutta Division, Hyderabap.

The Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, State of Telangana at Hyderabad.

One CC to SRIAITHARAJU VENKATESHWARLU Advocate [OPUC]

One CC to SRI SWAROOP OORILLA, SPL GP FOR TAXES, Advocate loPUCl

Two CD Copies I

trr * HIGH COURT DATED:06/01 12026 ORDER WP.No.20887 of 2025 DISPOSING OF THE W.P WITHOUT COSTS. p{ z'\'\>l

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.