BharatTaxGST

Arvind Kumar Prajapathi vs. The Deputy State Tax Officer

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WP/29538/2026HC TelanganaGSTCNR HBHC01060209202609 September 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Respondent: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

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Cause title — parties, addresses and appearances
IN THE H]GH GOURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE NINTH DAY OF SEPTEIUBER 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: 29538 OF 2026 Between: [ 3488 ] Ground Floor, at Sy.No.4, ...PETITIONER Arvind Kumar Prajapathi, Proprietor of M/s.Bhavani Traders. 1089/3, Borabanda. Gayathri Nagar, Hyderabad. Now Mansoorabad. Saroornagar, Hyderabad Rangareddy District AND 1. The Deputy State Tax Officer, Hydernagar-ll Circle, Hyderabad Rural Division, Hyderabad. 2. The Deputy State Tax Officer, KPHB Colony Circle, Hyderabad. 3. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. 4. The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001 . ...RESPONDENTS Petition under Anicle 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 writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing the Order for Cancellation of Registration in Form GST REG-19, daled 23.02.2026, without providing sufficient opportunity of being heard to the Petitioner, without following the due process of law, as arbitrary. contrary to the provisions of the central Goods and service Tax Act 2017, contrary to Article la, 19(t)(g) and 21 of the constitution of lndia and the same is in violation of Principles of Natural Justice and Rule of Law and action of the 1st Respondent in rejecting the application of the Petitioner restoration of cancellation of RC vide Proceedings dated 06.05.2026 is highly arbitrary and contrary to the Provisions of the Act,2017 and consequently set aside the order for cancellation of Registration in Form GST REG-1S, dated 23.02.2026 issued by the 1st Respondent, anc rejection of restoration application vide order dated 06.05.2026 issued by the Respondents are null and void and further direct to transfer the RC file of the Petitioner to the concerned Circle, in view of change of address of business place of the Petitione :r. l.A. NO: 1OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in supl>ort of the petition, the High court may be pleased to suspend the operation of the Order for Cancellation of Registration in Form GST REG-I9, daled 23.02.2026 passed by the 1st Respondent and consequently direct the 1st Respondent to Restcre the Registration certificate of the Petitioner, forthwith, in the interest of Justice and equity, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Peilitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 TO 3: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX Counsel forthe Respondent No.4: SRI N.BHUJANGA RAO, DEPUTY SOLITIOR GENERAL OF INDIA

The Court made the following: ORDER

IN 'I'HE IIIGH COURT F-OR THE S'I'AT'E OT' 'I'ELANGANA AT I{YDERABAI) THE HON'BLT] 'I'I{E CHIEF JTJSTICE SRI APARI|'STI KI,IMAR SINGH ANI) THE HON'BLr SRI JUSTICE G,M.MOHIUDDIN wRlT PFl,]'l'tION No. 29538 of 2026 (CNR No. I{BHC0l 0602092026) DATED : 09.09.2026 BetrYeen: Arvind Kumar Praj aPathi ... Petitioner ANT) The Deputy State Tax C)fficer, Hydernagar^ll Circle, Hyderabad, and three othct s .. . Respondents ORDER: Sri Shaik Jcelani Basha. learncd counsel appears fbr petitioner' Sri Sllaroop Oorilla. lcarncd Special Covcrnment Pleader for State Tax appears tbr respondent Nos.l to 3 2. ln the instant Writ Petition, the petitioner alleges that vide Order lor Dropping the Proceedings for cancellation of Registration issued in FORM GST REG-20 dated 24.01.2026. respondent No' I upon consideration of the reply subrnittcd by the petitioner and the subtnissions tnade during the course of hearing. vacated the proceedings initiated fbr cancellation ol registration. Thereatter. respondent No l issued show cause notice fbr canocllatron ol'rcgistration datcd 24 01 2026 to thich thc petitioncr could not lile reply. As sucir, respondent No l passed the Order 1br Canccllation ol Rcgistration irr [;OI{M GST REG- l9 dated 23.02.2026. -l'heretbre, tho pctitioncr lilcd an applicalion dated 25 02 2026

rrCJ Al\rs Jl & G14N{. - \\ ,\o 2.1538 ol 2026 for revocation of the said Order fbr Cancellation ol Registration, upon which. responrlent No. I issued show cause notice fbr re.iection of application lbr:'evocation ofcancellation olregistration dated 20.03.2026. On the ground of not subrnitting the repl) to the said show cause notice. respondent Nc.1 passed an Orcler of Rejection ol Application fbr Revocation of Cancellation in I;ORM GST RIIG-05 dated 06.05.2026. 'l herealtcr. thc pctitioner shittcd his bLrsiness to thc nc\,\' prernises situated at Mansoorabad. L.B. Nagar. Saroornagar. Ranga Reddy District. As such. the petitioner filed a reprcsentation dated 20.08.2026 to respondent No.2 rvith a re(luest to revol<e his Registlatiort Certillcate and transfer the same [o the Crrcle concerned in ricw of change of his business place. I'heretbre. he prays fbr setting aside the Ordcr for Canccllation of Registration in FORM GST Itll(i-19 dated 23.02.2026 and Order of t{c.jcction o1'Applir:ation fbr Revocation ol Cancellation in FORM GST REG-05 dated t)6.05.2026 issued b)'rcspondent No.L

3.

How,ever. after arguing the case for sotne time, Iearn<rd counsel for the pelitioner seeks liberty to the petitioncr to flle an appeal against the impugned orders, I Ie subrnits that some delal' rnight have been oscurred in approaching the appellate authoritl and therefbre. hc rnay be directed to consider it sy'rrpathetical l1'.

4.

I-carnccl counsel Ior the rcspondent l)epartnrent submits that the petitioner is at liberty to pret'er an appeal against the impugned orders 2

llCJ (Al(rS, J) & (]-,MM J W.P No 2953a ol 2026 taking all the grounds as are available in law and on facts before the appellate authority.

5.

However. upon hcaring the lcarned cottrtsel lbr the partics. sincc the petitioncr seeks liberty to pref'cr an appeal. lve do not wish to colrment on the merits of the contentions raised by the parties

6.

Ilowcver. we grant liberty to the pctitioncr to preler an appeal r'vithin a period of two r.veeks along with a delay condonation application. The petitioner may take all such grounds of law and l-acts in the memo of appeal as are availablc to it. Neecllcss to sa)'. thc appellatc atlthorit) woulcl take into account tl-re explanation fbr delay and i1'he is satislicd on the point ol delay. he shall proceed to decide the appeal on merits in accordance with law 'l heretbre. the instant Writ Pctition is disposcd o1. 'l-here shall be no order as to costs Miscellaneous applications. if any pending, shall stand closed. . M. OSMAN ALI BAIG ASSISTANT REGIS R //// SECTION OFFICER 3 To 1 TheDeputyStateTaxofficer,Hydernagar-llCircle,HyderabadRuralDivision, Hyderabad. The Deputy State Tax Officer, KPHB Colony Circle, Hyderabad' fne erincipal Secretary, Revenue (CT) Department, Telangana Secretariat' Hyderabad, State of Telangana. ihe Secretary, Union of lndia, Ministry of Finance, North Block' New Delhi - 110 001 . One CC to SRI SHAIK JEELANI BASHA, Advocate [OPUC] One CC to SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX [OPUC] On" CC to'Snt N-BHUJANGA RAO, DEPUTY SOLITIOR GENERAL OF rNDrA [OPUC] Two CD CoPies -(- 2 3 4 5 o 7 8 PSK. GJP

HIGH COURT DATED: 09/09/2026 ORDER WP.No.2953i3 of 2026 .: -."i ,/76" 1BE Sr47 rt. 2 6 SEP2026 ! o5.,.. DISPOSING OF THE WRIT PETITION WITHOUT COSTS. \1&?ks n? (! c) -t, r )Alqlro

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.