M/S Rrr Builders vs. The Superintendent Of Central Tax
Held
The Court, without commenting on the merits of the case, granted liberty to the petitioner to approach the competent authority within two weeks from the date of the order for submission of an application for revocation of GST registration cancellation. The petitioner was directed to first attempt to submit the application online, and if technically not accepted, then to submit it in physical form. The competent authority was directed to entertain the application and decide it in accordance with the law within three weeks thereafter. The Writ Petition was disposed of accordingly, with no order as to costs. No specific provisions of the CGST Act were explicitly discussed in the final order, beyond the general reference to the cancellation of registration.
Facts
The petitioner, M/s. RRR Builders, filed a writ petition before the Telangana High Court challenging the order dated January 17, 2025, passed by the Superintendent of Central Tax, cancelling their GST registration. The cancellation was based on the ground of non-filing of returns for six consecutive months. The petitioner sought a writ of Mandamus to set aside this order. The respondents were the Superintendent of Central Tax, the Additional Commissioner of Central Tax (Appeals), and the Union of India. The petitioner sought interim relief to suspend the operation of the cancellation order.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, as per the impugned order dated January 17, 2025, is arbitrary, illegal, and contrary to the provisions of the CGST Act, 2017, and relevant judicial pronouncements? (Question of law) Petitioner's contention: The petitioner argued that if allowed to approach the competent authority, they would submit an application for revocation of cancellation, explaining all facts and making necessary tax payments. They relied on the principle that such applications should be considered. Respondents' contention: The respondents, represented by the Senior Standing Counsel for Indirect Taxes and Customs, submitted that if the petitioner files a manual application for revocation of cancellation, the competent authority would consider it.
Sections Cited
Form GST REG-19
AI-generated summary — verify with the full judgment below
[ 3510 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITION NO: 30678 OF 2026 Between: Ir//s RRR Builders, Represented by its Managing Partner AIlu Ramana Reddy S/o Allu Venkata Reddy aged about 52 years 5-6-85/SHPl4b1N1 VILLA NO 46 srinidhi Hill Park Bachupally Hyderabad IVedchal It/alkajgiri Telangana 500090 ...PETITIONER AND 1. The Superintendent of Central Tax, Qutbullapur-l CGST Range Jeedimetla CGST Division Aditya Towers Plot No. 16 & 21 Sri Sai Enclave Old Bowenpally, Secunderabad, Telangana-50001 1. 2. The Additional Commissioner of Central Tax (Appeals), Appeals-ll Commissionerate Basheerbagh, Hyderabad-500004. 3. Union of lndia, Represented by its Secretary Department of Revenue Ministry of Finance North Block New Delhi- 110 001 . ...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 issue a writ or order or dir
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.