M/S. Akshaya Teja Shree Engineering Works vs. Deputy State Tax Officer - Telangana High Court, 01 September 2026

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIRST DAY OF SEPTEMBER 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: 28335 OF 2026 Between: Ivl/s. Akshaya Teja Shree Engineering Works,, rep. by its Proprietor, Mr. Venkateswararao Viswanadha palli, #41|E, Narayanpet, I\/arikal Road, Marikal, Narayanpet District, Telangana-509 351 . ...Petitioner AND 1 . Deputy State Tax Officer,, O/o Assistant Commissioner (State Taxes)' Narayanpet Circle, Mahabubnagar Division, Telangana. 2. Joint Commissioner (State Taxes),, Mahabubnagar Division, Telangana. 3. State of Telangana,, rep. by its Secretary to Government (Revenue) CT-ll, State Taxes / Commercial Taxes 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 the 1st Respondent in cancelling the GST registration certificate of the petitioner vide GST No.36BOGPV5255R1ZX, as illegal, arbitrary and in contravention of fundamental right to carry business and also contrary to provisions of the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017 and consequently set-aside the order for Cancellation of Registration dated 17.7.2025 and order of rejection of application for revocation of cancellation daled 25.7 .2026 of the 1St and 2nd Respondents. l.A. NO: 1OF 2026 Petition under sr-,ction 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 orders of 1st and 2nd Respondent dated 17 .7.2025 and 25.7 .2026 and consequently direct the 1st Respondent to Revive the GST Registration portal of the Petitioner GST No.36BOGPV5255R1ZX, pending disposal of the above writ Petition as otherwise the Petitioner will be put to severe loss and hardship' Counsel for the Petitioner: Sri. K.P' Amarnath Reddy Counsel for the Re:;pondents: Sri. Swaroop Oorilla, Special Govt Pleader For State Tax

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 KIIMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No. 28335 of 2026 DATED :01.09.2026 Between: M/s. Akshaya Teja Shree Engineering Works AND Deputy State Tax Officer, Narayanpet Circle, and two others ORDER: ... Petitioner ... Respondents Sri K.P. Amarnath Reddy, leamed counsel appears for petitioner. Sri Swaroop Oorilla, learned Special Governlnent Pleader for State Tax appears for respondents.

The petitioner filed an applicati"on on 31.10.2025 for revocation ol cancellation of registration before the competent authority against the order for cancellation of registration dated 17.07.2025 (Annexure P.3) issued in FORM GST REG-19, to which a show cause notice was issued on 16.06.2025 (Annexure P.2) pursuant to which the petitioner failed to file reply leading to rejection of the application for revocation of cancellation of registration vide order daled 25.07 .2026. By that time, the limitation for filing an appeal had also expired.

Learned counsel for the petitioner submits that because of non- filing of the returns by the Tax Consultant, the reply to the show cause notice could not be f,rled inadvertently'.'l'herefore, one opportunity may be granted to the petitioner either to tile reply to the show cause notice

-t H --: i\rs, J, & GU \!. i ',! P No 28335 ot2026 for fresh corsideration of the petitioner's application for revocation of cancellation of registration or to make a fiesh application for revocation of cancellati,:n of registration.

Learned counsel for State Tax submits that the petitioner may be allowed to l;ubmit fresh application ibr revocation ol cancellation of registration refbre the competent authoritv w'rthin a stiPulated period which may be considered by the competent authority in accordance with law.

Consi,lering the subrnissrons made by the learned counsel fbr the parties and i[ the lacts and circurnstances and for the grounds stated in the writ affic.avit. we deem it proper to give liberty to the petitioner to file a lresh application fbr revocqlion of canccllation of registration belore the competent authoritl, rvithin a period ol two (2) weeks, manually. If rruch an application is filed. the competent authority would consider the ;ame in accordance with law without being prejudiced by the rejection of the earlier application on ground offailure ro file reply. Accorclingly. the instant Writ petition is disposed ol. There shall be no order as to costs. Miscellaneous applications. rf any pending, shall stancl closed. //// T.SREENIVASA REDDY ASSISTANT REGISTRAR 2 To, sEC FFICER ,*" 1 . Deputy State Tax Ofr11e1, Oio -Assistant Commissioner (State Taxes), Narayanpet Circte, Mahabunrrg"i Di"irio;,, i";;;:", 2 Joint Commissioner (State Taxes),, N/"hrbrb;;;; Division, Tetangana. 3 The secretary to Government .(Revenue; cr-i, state Taxes / commercial Taxes Department, Secretariat, XyOeranJ. - , ', !

One CC to SRl. K.P. AMARNATH REDDY, Advocate [OPUC] 5.TwoCCstoGPFoRSTATETAX,HighCourtfortheStateofTelanganaat Hyderabad [OUT] Advocate [OPUC]

Two CD Copies u. PSR TKS

HIGH COUR''Ii DATED: 0'110912026 ORDER WP.No.2833li of 2026 DISPOSING OF THE WRIT PIETITION WITHOUT C()STS. ( ;n flE SI4 r6 B.: q 2 : "c5P 2rtt Jo L) >'l "i -/' @vr ( q c\, th