Hamkisaan Seeds PVT. LTD. vs. The Appllate Joint Commissioner - Telangana High Court, 11 August 2026

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE ELEVENTH DAY OF AUGUST 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: 238s6 0F 2026 Between: 1 . Hamkisaan Seeds Pvt. Ltd., Represented by its Director Shri. Nagaraju Gugulothu, s/o. shri. Gugulothu Ramulu Aged 30 years, occu. business, 2. Hamkisaan Seeds Pvt. Ltd., Represented by its Director Smt. Saritha Gugulothu, w/o. Nagaraju Gugulothu Aged 30 years, occu. business, Both the Petitioners resides at plot No.147p, Sy.No.74p, Surya Nagar Colony, Medchal, Medchal-malkajgiridist, T.S.-SO.t40l ...PETITIONERS AND 1 The Appllate Jornt Commissioner, (Sales Tax) Secunderabad Division, 5th floor, C.T. Complex, Nampally, Hyderabad The Deputy State Tax Officer, Matkajgiri-2 Circle, Malkajgiri Division, T.S. The Additional Commissioner, Sales Tax (Legal). O/o the Commissioner, C.T. Complex, Nampally, Hyderabad The Commissioner of Commercial Taxes, C.T. Complex, Nampally, Hyderabad. ...RESPONDENTS Petition under Arlicle 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to Set-aside the Order No.2D3604260288850 dated .10-04-2026 passed by the Respondent No-l and to issue a writ, order or direction more in the nature of mandamus to the Respondents. l.A. NO: 1 OF 2026 2 3 4 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 suspend the order No. 2D360426288850 dated. 10.04.2026 passed by the Respondents No.1 . Counsel for the Petitioner: MR. K. NAGENDRA PRASAD Counsel for the Respondents: MR. K' SAI AKARSH' AGP 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 Kumar Sinsh and The Hon'ble Sri Justice G.M.Mohiuddin Writ Petition No.23856 of 2026 Dated: I1.08.2026 Between: Ha mkisaa n Seeds Private Limited, Rep. by its Director Shri Nagaraju Gugulothu, s/o Shri Cugulothu Ramulu aged 30 years and another. ...Petitioners And The Appellate Joint Commissioner (Sales 1'ax) Secunderabad Division, 5'h Floor, C.T.Complex, Nampally, flyderabad and 3 others ... Respondents Order: Heard Mr. K.Nagendra prasad, learned counsel appearing for the petitioners and Mr. K.Sai Akarsh, Iearned Assistant Government Pleader appearing for the respondents.

The Goods and Services Tax (GST) Registration Certificate of the petitioners bearing No.36AAGCH453gM1z6 was cancelled vide Order for Cancellation of Registration passed in F.orm GS f REG_ l9 dated 15.04.2023, on the ground that the tax payers have not updated the bank details in GST registration data. The appeal filed by the petitioners against the order of cancellation of GST Registration

) Certificate r'vas di:rnrssed as time barred. Therefble, the petitioners have filed the instant Writ Petition

Learned counsel tbr the petitioners submits that the company was incorporated on 24.08.2022 and GSTIN number was issued on 09.1 1.2022 and due to lack of experience in the newly formcd business. the petit.ioners failed to update their bank details in GSl' registration data alld due to lack o1'cornputer knor.vledge, they were unaware of the shorv cause and the cancellation of GS1' t'egistratiot-t As sucl-r. there rvas no intentional delay. Imntediately on conling to knorv about thc cancellatjon. the pctitionels filccl an appeal along with delay condonation application, but the same was dismissed as time bared. 'I'herefi)re, the petitioners approached this Coutl .

Learned Assistant Gor etntnenL Pleader lor Statc Tax submits that the apparent reason lor cancellation of GS-I' Registration Certificate was on account of t-ailure of the petitioners to update their bank details in GS'I registration data

Having regard to the albresaid facts and circumstances, we are inclined to allow libefty to the petitioners to approach the competent authorit), rvithin a period of tr.vo u,eeks from todav for submission of appJicatio, fbr ..er ocation of canceilation of GST registration online

3 and if it is not being accepted for any technical reasons, then to submit it in physical form. The competent authority would entertain 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, il any pending, shall stand closed. . MOHD. ISMAIL //II D UTY REGIST s CTION OFFICER To, 7 AGK GJP 1 2 J 4 q

The Appllate Joint Commissioner, (Sales Tax) Sec floor, C.T. Comptex, Nampaily, ryoeliOal v'\, vvv I ne Deputy State Tax Officer, Malkajgiri_2 Circle, Mal The Additional Commissioner, Salesiax f LeqaD. OL Complex, Nampally. Hyderabad - . \-vYqi' vrv The Commissioner of Commercial Taxes, C.T Hyderabad. UN erabad Division, 5th kajgiri Division, T.S the Commissioner, C.T Complex, Nampally, One CC to Ir/R, K NAGENDRA PRASAD Advocate tOpUCl rwo CCs to SRt K. SAt AKARSH, AGpioR Sil;i"inx, nisn Court for the State of Telangana, at Hyderabad [OUT] Two CD Copies

HIGH COURT DATED: 1110812026 ORDER WP.No.23856 of 2026 e srA r( ,1" t k (- a' or) 1 9 AUG zi)?E '"r:,{' o DISPOSING OF THE WRIT PETITION WITHOUT COSTS e // ^' ll1i