BharatTaxGST

Mr. Ramesh vs. Deputy State Tax Officer (St)

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WP/29170/2026HC TelanganaGSTCNR HBHC01059787202608 September 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: MS.AKRUTI GOYALFor Respondent: SRt D.RAGHAVENDRA RAO (SR SC, FOR CBtC)

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Cause title — parties, addresses and appearances
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 29170 OF 2026 Between: Mr. Ramesh,, Proprietor of M/s Mohit Enterprises, Son of [t/r. tVangilal , Age. 26 years, Occupation. Business, 21-530112, 'l3,KrushiColony, Hyderabad,Telangana-500055 GSTI N. 36DHMPR4332A1 ZF . .....PETITIONER AND 1. Deputy State Tax Officer (ST), Jeedemitla-l Division, 8th Floor, South Wing' Gaganvihar Building, Nampally,Hyderabad, Telangana-500 00'1. 2. Union of lndia,, rep. by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001. 3. State of Telangana,, rep. by its Chief Secretary and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad. .....RESPONDENTS Petition Under Nlicle 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 l stRespondent in cancelling the GST registration certificate of the Petitioner vide GSTIN 36DHMPR4332A1ZF, as illegal, arbitrary, contrary to law taid down by this Honourable Court and in contravention of the fundamental right to carry busrness under Article 19(1Xg) of the Constitution of lndia and against the provisions of the Central Goods and Services lax Ac1,2017 and Telangana Goods and services Act, 2)17 and consequen y set aside the order for cancellation of registration in Form FIEG-19 dated 25.O1 .2024issued by the .l.tRespondent. |.A.NO:1 OF 2026 Petition Under sectron i 51 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 orders r,f lst Respondent dated 25.o1 .2o24and consequenfly direct the 1't Respondent to r'evive the GST registration portal of the petitioner GSTrN 36DHt\4PR43324 1ZF, pending disposal of the above wnt petition as otheruise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner : MS.AKRUTI GOYAL Counsel for the Respondent Nos.1 & 3 : SRt D.RAGHAVENDRA RAO (SR SC FOR CBtC) Counsel for the Respondent No.2 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERI\L OF INDIA

The Court made the following ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLI] SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No. 29170 of 2026 (CNR No.HBHC0t0597 87 20261 DATED : 08.09.2026 BetlYeen: Mr. Ramesh ... Petitioner AND Deputy State Tax Officer (ST), Nampally, Hyderabad, rnd two others ,.. Respondents ORDER: Ms. Akruti Goyal, leamed counsel appears for petltroner Mr. Swaroop Oorilla. learned Special Government Pleader for State Tax appears for respondent Nos.l and 3

2.

The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36DHMPR433SA IZF was cancelled vide Order for Cancellation of Registration passed in Form GST REG- 19 dated 25 .01 .2024 for non-filing of returns lor prescribed periods. Now, it is time-barred to preler an appeal by the petitioner against the order of cancellation ol GST Registration Certiflcate. Therefore, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST Registration Certifi cate.

llCJ 1Ah.S, J) & G!1u. J W P lio 29170 of2026

3.

Learned c,)unsel lor the petitioner submits that there are no Goods and Services Tax dues left to be paid bl the petitioner. It is subrnitted that non-filing of re:urns was for the reason that the accountant of the petitioner had no: filed returns and there was no intentional delay. Though the petitioner las sought to flle an application for revocation of cancellation of (lST Registratior-r Ceftificate, the GST portal does not permit the petitioner being beyond the tin-re lirnit prescribed for 2 AS subrnission. Theleflore. the petitioner prays that colnpetent authority may be directed to elrteftain the petitioner's application rnanually and take a decision thereupon in accordance lvi th lau'

4.

Leamed counsel appearing for the respondent Department submits that he does not rave instruction on the assertion that no outstanding dues remain against r.he petitioner. He, however, subrnits that the apparent reason lor cance lation of GST Registration Certificate was otl account of non-filing of rett rns.

5.

Having regard to the facts and circumstances and also taking note of the fact that the GST registration of the petitioner u'as cancelled on account of non- iling of returns lor prescribed periods. il the petitioner approaches the oompetent authoritl' rvithin a period of two n'eeks from today for submission of application lbr revocation of cancellation of GST Registration online and if it is not being accepted for anl technical reasons. then to riubmit it in physical form. the compctent authority would

HCJ (AK[S, J) & CMM, J W.P.No.29170 of 2026 enlertain it and take a decision thereon in accordance with law within a period of three weeks thereafter

6.

The instant Writ Petition is accordingly disposed of. There shall be no order as to costs Miscellaneous applications, if any pending, shall stand closed. . M. OSMAN ALI BAI ASSISTANT REGIST //// sEcTlsN oFFlcER

1.

The Deputy State Tax Officer (ST), Jeedemitla-l Division, Bth Floor, South Wing, Gaganvihar Building, Nampally, Hyderabad, Telangana-500 001 .

2.

The Secretary, Union of lndia, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001 .

3.

The Chief Secretary and Specral Chief Secretary to Government (FAC), State of Telangana, State Tax Department, Secretariat, Hyderabad.

4.

One CC to Ms.AKRUTI GOYAL, Advocate [OPUC]

5.

One CC to SRI D.RAGHAVENDRA RAO (SR SC FOR CBIC) Advocate loPUCl

6.

One CC to SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF rNDrA (OPUC)

7.

Two CD Copies aJ To SA TKS

HIGH COURT DATED: 08105t12026 ORDER WP.No.29170 of 2026 DISPOSING OF THE W.P WITHOUT COISTS. \. c).. o sir 2li?l 2 ? v --- :-=---/ tl I r'rltlzt r.

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.