Smt Unita Bachalakura vs. The Principal Commissioner Of Central Tax Department - Telangana High Court, 24 September 2026

Cause title — parties, addresses and appearances

[ 3518 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENW SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITION NO: 3177I OF 2026 Between: Mandal, Nagar Kurnool District - 509324 GSTIN: 36AWXPB881 3F1 28' ...PETITIONER Smt. Unita Bachalakura, Wo Ramesh,-aged about 52 yea$, R/o Plot Nos '1 1 to f S, Sr;"V Nos. '134, 'l45tA, 146 anil 1q, Kalwakurthy Village' Kalwakurthy AND '1 . The Principal Commissioner of Central Tax Department' Ranga Reddy Commissionerate Madhadhapur Hyderabad Telangana Z. it" nis"t"nt Commissionerof Central Tax Department, Mahabubnagar GST Division Telangana s in" Srp"tiniJnoent of Central Tax Department, Nagar Kurnool Range Telangana ...RESPONDENTS Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, direction, or Order, more particularly one in the nature of writ of Mandamus declaring the action of the respondents in issuing the Proceedings reference No.2A360425023719E, dated 09.04.2025, order for cancellationofregistrationofthepetitionervideGST|N36AWxPBs8l3FlZSonthe ground of failure to furnish returns for a continuous period of six months and other groundsunderSection2g(2)(c)readwithSection3goftheCentralGoodsand services Tax Act, 2017 and the corresponding provisions of the State GST Act is highly illegal and unjustified with a direct the respondents to restore/reactivate the petitioner,s GST Registration bearing GSTIN 36AWXPB8813F1Z8, enabling the petitioner to file statutory returns, issue tax invoices, generate e-way bills and carry on lavvful business. l.A. NO: 1OF 2026 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 direct the respondents to restore/reactivate the petitioner's GST Registration bearing GST Registration bearing GSTIN: 36AWXPB8813F128, enabling the petitioner to file statutory returns, issue tax invoices, generate e-way bills and carry on laMul business. Counsel for the Petitioner: SRI M.V.S.SAI KUMAR Counsel forthe Respondents: SRI DOMINIC FERNANDES, SENIOR SC FOR CBIC

The Court made the following: ORDER

- IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYI}ERABAD THE HON'BLE THE CHIf,F JUSTICE SRI APARESH KT]MAR SINGH AND THE HON'BLE SRI JUSTICE VAKITI RAMAKRISHNA R.EDDY WRIT PETITION No.31779 of 2026 CNR No.HBHC010632032026 Dated:24.09.2026 Befween: Smt. Unita Bachalakura ...Petitioner and 1-he Principal Commissioner of Central 1'ax Department, Ranga Reddy Commissionerate, Madhapur, Hyderabad, Telangana, and 2 others. ...Respondents ORDER: Learned counsel Sri M.V.S.Sai Kumar appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indilect Taxes and Customs (CBIC), appears for the respondents.

The Goods and Services Tax (GST) registration certificate of the ', petitioner bearing No.36.4WXPI]881 3F I 28 was cancelled vide

- 2 impugned order passed in Fonn GST REG-19 dated 09.04.2025 on the ground of {ailure to fumish retums for a continuous period of six months. The petitioner has prelerred the instant vvrit petition lor revocation ol' cancellation of GST registration

I-eamod counsel for the petitioner submits that non-filing of returns by thc petitioner within the prescribed tirne lvas onll because of financial stress and lack of adequate professional assistance and it was not intentional. Learned counsel for.the petitioner subniits that though the petitioner has sought to file an application for revocation of cancellation of GST Registration, the GST portal does not permit the petitioner as being beyond the tirne lirnit prescribed {br submission Therefore, the petitioner prays that the lespondents may be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law. 4. l.eamed Senior Standing Counsel lor CBIC submits that the apparent roason fbr cancellation of petitioner's GST registration was that the taxpayer had failed to furnish retums for a continuous period of six months.

Having regard to the aloresaid facts and circumstances, we are inclined to allow liberty to the petitioner to approach the competent authority within a period of two weeks from today for submission of application for revocation of cancellation of GST registration online and if it is not being accepted lor 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.

The instant writ petition is accordingly disposed of. There shall be no order as to costs Miscellaneous applications pending, if any, shall stand closed. A.V.S.PRASAD DEPUTY GISTRA //// SEC N OFFICER

Smt. Unita Bachalakura, Wo Ramesh, aged about 52 years, R/o Plot Nos. 11 to 19, Survey Nos. 134, 1451A, 146 and 147, Kalwakurthy Village, Kalwakurthy Mandal, Nagar Kurnool District - 509324. 2. The Principal Commissioner of Central Tax Department, Ranga Reddy Commissionerate Madhadhapur, Hyderabad, Telangana

The Assistant Commissioner of Central Tax Department, Mahabubnagar GST Division Telangana

The Superintendent of Central Tax Department, Nagar Kurnool Range Telangana

One CC to SRI M.V.S.SAI KUMAR' Advocate [OPUC]

One CC to SRI DOMINIC FERNANDES, SENIOR SC FOR CBIC [OPUC]

Two CD Copies To PSK PSK q

HIGH COURT DATED: 2410912026 ORDER WP.No.31779 ot 2026 tot7t'{E SI4 73 SEP 2M URGENT z. L) DISPOSING OF THE WRIT PETITION WITHOUT COSTS. l0 cogie: ,--C-t IY J1{ -x\*