BharatTaxGST

M/S. Smart Choice Solutions vs. The Deputy State Tax Officer

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WP/30386/2026HC TelanganaGSTCNR HBHC01062669202616 September 2026Bench: APARESH KUMAR SINGH,VAKITI RAMAKRISHNA REDDY6 pages
For Petitioner: SRl. GANESH BHUJANGA RAO VADDURIFor Respondent: SRI DOMINIC FERNANDES, SC FOR CBIC

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Cause title — parties, addresses and appearances
[ 3518 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITION NO 30386 0F 2026 Between: ...PETITIONER M/s. SMART CHOICE SOLUTIONS, Shop No. 2-2-511N1' Hanuman Temple, Near D [\Iart, Chintalmet, Hyderabad, Telangana Rep by its Propiietor Smt. Saba Shafiullah Khan. W/o. Shafiullah Khan, Aged about 33 Years. AND 1. The Deputy State Tax Officer, Rajendra Nagar -ll, West Wing, 7th Floor, cagan Vihir Complex Opp. Gandhi Bhavan, Nampally Hyderabad -500001' Telangana. 2. The Alsistant Commissioner (State Tax), Rajendranagar-l Circle Gagan Vihar Complex Opp. Gandhi Bhavan, Nampally Hyderabad -500001, Telangana' 3. The Chairman, Central Board of lndirect Taxes and Customs (CBIC) Department of Revenue, Ministry of Finance, Government of lndia, North Block, New Delhi - 1 '10001 . 4. State of Telangana, Rep by its Principal Secretary, Revenue (CT) Department, Saifabad, Hyderabad, Telangana. 5. Union of lndia, Rep. By its Secretary [\/inistry of Finance, 4th Floor, A-Wing, ShastriBhawan, New Delhi - I 10001 . ...RESPONDENTS Petition under Article 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 an appropriate writ, order or direction particularly in the nature of writ of MANDAMUS declaring the lmpugned order for cancellation of Registration dated 24.06.2025 in Ref. No. 2A3606250775439 in Form GST REG-19 with the effective cancellation date arbitrarily fixed as 25-10-2024 along with consequential order of !a-!!rEE:a!tEE tE t Rejection of Application for Revocation of cancellation dated 28.04.2026 in Ref. No. Ag6042617 2111 U without assigning any cogent reason, simply mentioned "others and also simply mentioned the sections such as sub section (1) of section 39 of CGST Act 2017 and required to furnish all your pending returns" as illegal, arbitrary, unjust and improper, violative of principles of natural justice, and the constitutional safeguards under Articles 1 4 and 19(1 )(g) of Constitution of lndia and in utter violation of the CGST Act and Rules and consequently set aside the orders of the 1st Respondent dated 24.06.2025 and 28.04.2026 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 Respondent No. 1 to revoke the cancellation of GST Registration of the Petitioner pursuant to the lmpugned Order for Cancellation of Registration dated 24.06.2025 and consequent order of rejection daled 28.04.2026 as per the recent decision of this Hon'ble Court in W.P. No. 2262312026 dated 16-07-2026 pending disposal of the writ petition Counsel for the Petitioner: SRl. GANESH BHUJANGA RAO VADDURI Counsel forthe Respondent Nos. 1,2&4: SRI K. SAI AKARSH, ASSISTANT GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRI DOMINIC FERNANDES, SC FOR CBIC Counsel for the Respondent No.4: GP FOR REVENUE Counsel for the Respondent No.5: SRI N. BHUJANGA RAO, DY. SOLICITOR GENER.AL OF INDIA

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE IION'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITION No.30386 OF 2026 (CNR No. HBHCl t 0 626 692026) Dated: 16.09.2026 Between: M/s. Smart Choice Solutions, Represented by its Proprietor Smt. Saba Shafiullah Khan ...Petitioner And The Deputy State Tax Officer, Ra.iendra Nagar-[I, West Wing, 7tr' Floor, Gagan Vihar Complex, Opp. Gandhi Bhavan, Nampally, Hyderabad-500001, Telangana and 4 others ...Respondents OIT.DER: Mr. V. Ganesh BhLrjanga Rao, learned counsel appears for the petitioner. Mr. K. Sai Akarsh, learned Assistant Government Pleader for State lax appears for respondent Nos.1, 2 and 4. 2. The petitioner filed an application on05.04.2026 for revocation of cancellation of r:egistration before the competent authority against the order for cancellation of registration dated 24.06.2025 (Annexure ) )

2 Pl) issued in FORM GST REG-19, to which a show cause notice was issued on 23.05.2025 (Annexure P3) pursuant to which the petitioner failed to file reply leading to rejection of the application for revocation of cancellation of registration vide ord.er dated 28.04.2026. By this time, the limitation for filing an appeal has also expired.

3.

Learned counsel for the petitioner submits that because of the change of the Tax Consultant, the reply to the show cause notice could not be filed inadvertently. Therefore, one opporlunity may be granted to the petitioner either to file reply to the shor.r' cause notice for fresh consideration of its application for revocation of cancellation of registration or to make a fresh application for r.evocation of cancellation of registration.

4.

Learned counsel for the State Tax submits that the petitioner may be allowed to submit fresh application for revocation of cancellation of registration before the competent authority within a stipulated period which may be considered by the competent authority in accordance with law.

5.

Considering the submissions made by the leamed counsel for the parties and in the facts and circumstances and for the grounds c

3 stated in the writ affidavit, we deem it proper to give iiberty to the petitioner to file a fresh application for revocation of cancellation of registration before the competent authority within a period of two (2) weeks, manually. If such an application is filed, the competent authority would consider the same in accordance with law without being prejudiced by the rejection of the earlier application on ground of failure to file reply Accordingly, the instant Writ Petition is disposed of. However, there shall be no order as to costs Miscellaneous petitions,, pending if any, stand closed. . M. OSMAN ALI BAIG ASSISTANT REGISTRAR //// 6 SECTION OFFICER To, '1 . The Deputy State Tax Officer, Rajendra Nagar -ll, West Wing, 7th Floor, Gagan Vihar Complex Opp. Gandhi Bhavan, Nampaily Hyderabld _50000i, Telangana.

2.

The Assistant commissioner (State Tax), Rajendranagar-l circle Gagan Vihar Complex Opp. Gandhi Bhavan, Nampally Hyderabad -500001, Telangana.

3.

The Chairman, Central Board of lndirect Taxes and CustomJ (CBIC) Department of Revenue, lV1inistry of Finance, Government of lndia, North Block, New Delhi - 1 10001 .

4.

The Principal Secretary, Revenue (CT) Department, Saifabad, Hyderabad, Telangana.

5.

The Secretary Ministry of Finance, Union of lndia, 4th Floor, A-Wing, ShastriBhawan, New Delhi - 110001 .

6.

One CC to SRl. GANESH BHUJANGA RAO VADDURT Advocate tOpUCl

7.

Two CCs to GP FOR REVENUE High Court for the State of Telangana, at Hyderabad [OUT]

8.

Two CCs to ASSISTANT GOVERNTVENT PLEADER FOR STATE TAX, High Court for the State of Telangana, at Hyderabad [OUT]

9.

One CC to SRI. DOMINIC FERNNANDES, SC FOR CB|C [OPUC] '10.One CC to SRl. N. BHUJANGA RAO, DY.SOL|CITOR GENERAL OF INDTA loPUCl 11.Two CD Copies BIV GJP \(

HIGH COURT DATED: 1610912026 ORDER WP.No.30386 of 2026 T B sEP 2O2E z ,r'' 1 gE Sr4;'A l IOlo * ' ' ,,:: ^:'45C rr --;==a DISPOSING OF THE WRIT PETITION WITHOUT COSTS I rt &fi"' I -a -1 1,- fiotVL

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.