R.Ashok Kumar vs. The State Of Telangana

WP/3736/2025HC TelanganaGSTCNR HBHC01007521202512 February 2025Bench: T.MADHAVI DEVI7 pages

For Petitioner: SR! K.P.AMARNATH REDOYFor Respondent: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

AI SummaryRemanded

Facts

The petitioner, M/s. Adithya Agencies, filed a writ petition challenging the cancellation of its GST registration certificate by the Deputy State Tax Officer (1st Respondent) on April 27, 2024. The cancellation was due to non-filing of returns for six consecutive months. The petitioner's subsequent appeal to the Appellate Joint Commissioner (ST) was dismissed as time-barred. The petitioner argued that there were no outstanding GST dues and the non-filing of returns was due to reliance on an accountant and unawareness of the show cause notice, not intentional delay. The GST portal did not permit filing a revocation application due to the time limit. The petitioner sought a direction for the 1st Respondent to entertain their application manually.

Held

The Court noted that the GST registration certificate was cancelled for non-filing of returns for six consecutive months. 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 cancellation of GST registration certificate, the competent authority shall entertain it and take a decision in accordance with law within three weeks thereafter. The Court acknowledged the petitioner's submission that there were no GST dues and that the non-filing was due to reliance on an accountant and unawareness of the show cause notice. The Court did not explicitly decide on the legality or arbitrariness of the cancellation order itself but provided a procedural remedy. The issue of whether the GST portal's time limit was a bar to a manual application was implicitly addressed by directing the authority to entertain a physical application.

Key Issues

1. Whether the action of the 1st Respondent in cancelling the GST registration certificate of the petitioner is illegal, arbitrary, contrary to law, and in contravention of Article 19(1)(g) of the Constitution of India, and the provisions of the CGST Act, 2017 and the Telangana GST Act, 2017? The petitioner contended that the cancellation was illegal and arbitrary, violating their fundamental right to carry on business. They argued that there were no GST dues and the non-filing of returns was unintentional, caused by reliance on an accountant and lack of awareness of notices. The petitioner also argued that the GST portal's time bar prevented them from filing a revocation application. The respondents, represented by the Special Government Pleader for State Tax, submitted that the cancellation was based on the apparent reason of non-filing of returns for six consecutive months. They stated they had no instructions regarding the petitioner's assertion of no outstanding dues.

Sections Cited

Section 151

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

I s4881 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (speciat Original Jurisdiction) WEDNESDAY, THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENW FIVE t T5{rn THE HONOURABTE THE CHIEF JUSTICE SRI APARESH KUIIAR S]NGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 37836 OF 2O2s M/s. Adithya Agencies, rep. its Proprietor, Mr. Adithya Dumale, Plot No.51, 1/5/1, Auto Nagar, N , Telangana-SO3 001 . rep. rcial D 1. 2. Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Nizamabad-1 & 2 Circle, Nizamabad Division, Telangana. Appellate Joint Commissioner (ST), (FAC), Secunderabad DiMsion, Hyderabad, by its Secretary to Govemment (Revenue) CT-ll, Taxes Department, Secretariat, Hyderabad. ...RESPONDENTS 3. State of State Taxes / 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 the 1st Respondent in cancelling the GST registration certificate of the petitioner vide GST No.36CEFPD7378H1Z9, as illegal, arbitrary, contrary to law laid down by this Honorable Court and in contravention of fundamental right to carry business under Article 19(1)(g) of the Constitution of lndia, and against the provisions of the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Ac/., 2017 and consequently set-aside the order for Cancellation of Registration dated 27.4.2024 of the 1st Respondent and the appeal order dated 29.11 .2025 of the 2nd Respondent. Petition under Section 151 CPC praying that in the circumstanc€s stated in the affidavit filed in support of the petition, the High Court rnay be pleased to suspend the orders of the 1"t & 2nd Respondents dated 27 .4.2024 & 29.11 .2025 and consequently direct the I"t Respondent to Revive the GST Registration portal of the petitioner GST No.36CEFPD7378H1Z9, pending disposal of the above Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SR! K.P.AMARNATH REDOY Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX The Court made the following I IN THE HIGH COI'RT FOR THE STATE OF TELANGANA AT ITYDERABAI) THE HON'BLE THE CHIEF JUSTICE SRI APARESH KT'MAR SINGH AI{D IITRIT ON No.37836 oF 2o.2s OaFa: tO.LZ.ZOZS Between: M/s. Adithya Agencies ... Petitioner AND Deputy State Ta< Officer, O /o.Assistant C,ommissioner (State Taxes), Nizamabad-l & 2 Circle, Nizamabad Division. Telangana & 2 others. ... Respondents.

ORDER: Sri K.P. Arnarnath Reddy, learned counsel appears for petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Ta>< appears for respondents.

The GST registration ccrtificate of the petitioner q t bearing No.36cEFPD7378Hlzg \ /as cancelled uid"e

2 impugned order passed in FORM GST REG-19 dated 27.04.2024 for non-liling of returns for a consecutive period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of registration certiircate which has been dismissed on the ground of delay. Thereafter, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST registration certif-rcate.

Learned counsel for the petitioner submits that there are no GST dues left to be paid by the petitioner' It is submitted that non-fiting of returns was for the reason that the proprietrix of the petitioner has completely relied upon the Accountant for filing of the monthly returns and it was also unarvare of the show cause notice and there was no intentional delay. Though the petitioner has sought to flle 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'1 may bedirectedtoentertainthepetitioner,sapplication

Having regard to the aforesaid facts and tn manually and take a decision thereupon . in a'ccordance 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-filing of returns for the consecutive period of six months 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, ph,vsical [orm, the competent authority would entertain it and take a d,ecision thereupon in accordance with lau, 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 To, //// State Tax Officer, O/o Assistant 1 &2 Circle, Nizamabad Division, Joint Commissioner (ST), (FAC), SULEKHA DEVI OFFICER (State Taxes), Division, 1 2 The Deputy Nizamabad- The Appellate Hyderabad.

The Secretary to Govemment (Revenue) Taxes Departinent, Secretariat, Hyderabad, CT-ll, State Taxes I Commercial State of Telangana.

One CC to SRI K.P.AMARNATH REDDY, Advocate [OPUC]

Two CCs to SRI SWAROOP OORILLA, SPL. -GP FOR STATE TAX, High Court for the State of Telangana at Hyderabad IOUTI

Two CD Copies BSR BS w

HIGH COURT DATEDi 1011212025 iri () t=l.l I ? g JAN 2026 WP.No.37836 of 2025 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS tlc 1:'rC '> [' 1.1 pfiiit'', * * D t-t o\

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.