M/S Yuvikasri Enterprises vs. Deputy State Tax Officer

WP/39392/2025HC TelanganaGSTCNR HBHC01079126202523 December 2025Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
AI SummaryPartly Allowed

Held

The Court directed the respondent to decide the petitioner's application for revocation of GST registration within two weeks. The Court made no observation on the merits of the case.

Facts

The petitioner's GST registration was cancelled for allegedly availing Input Tax Credit in violation of Section 16 of the CGST Act. The petitioner claims their objections were not considered, and their subsequent application for revocation of cancellation is pending.

Key Issues

Whether the application for revocation of GST registration should be decided expeditiously. Whether the cancellation order was passed without considering objections.

Sections Cited

Section 16

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD ;. (Special Original Jurisdiction) PRESENT THE HON'BLE THE CHTEF JUSTICE.SRT APARESH KUMAR STNGH AND THE HON?BLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETfTION NO: 39392 OF 202s Between: M/s Yuvikasri Enterp.rises, Represented by the Proprietrix: Smt Teegata Maheshwari, p-f.No,3J814, Anantharam Cross Roads, Nawabfet Village, Shiiamapet Mandal, Medak District, Telangana, PIN 502313 AND 1. Pqpqty Stale Tax Officer, O/o Sangareddy STU, Nizamabad Division, H.No.4- 8-85/10/8, Manjeera Pipe Line Road, Sanga Reddy - Medak District PIN 502

001.2.

Deputy. commissioner of state Tax, GST office, sangareddy sru, Nizamabad Division, sangqreddy, Medak District, Telangana, FtN sozoot

3.

State of Telangana, Represented by the Secretary to Government of lel.gqOaflQ,. .Rev.entle_ .Departme4t, Government Secretariat Buildings Saifabad, Hyderabad, Telangana - PIN - 500 004 ...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 an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside th

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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.