M/S. Kiea Corporate Business Solutions vs. The Deputy State Tax Officer
Held
The Court disposed of the writ petition by granting the petitioner liberty to approach the 1st Respondent within one week from the date of the order to submit a physical application for revocation of the GST registration cancellation. The petitioner undertook to pay all tax dues for the intervening period, along with interest, late fees, and penalties, if any. Upon compliance, the 1st Respondent was directed to entertain the application and pass appropriate orders in accordance with the law within three weeks thereafter. The Court noted that the issue of the cancellation being based on a false statement was not explicitly decided but was resolved by allowing the petitioner to seek revocation. The Court relied on a previous order of a coordinate bench in a similar case.
Facts
The petitioner, M/s. KIEA Corporate Business Solutions, filed a writ petition challenging the cancellation of its GST registration by the Deputy State Tax Officer (1st Respondent) on October 15, 2026. The petitioner alleged that the cancellation was based on a false statement from the owner of the business premises and that its GST registration was not restored. The petitioner sought a declaration that the action was arbitrary, illegal, unjust, and violative of constitutional principles, and requested the setting aside of the cancellation order and restoration of its GST registration. The State of Telangana and the Ministry of Finance were also impleaded as respondents.
Key Issues
1. Whether the action of the 1st Respondent in cancelling the GST registration of the petitioner and not restoring it is arbitrary, illegal, unjust, and violative of Articles 14, 19, and 21 of the Constitution of India? The petitioner argued that the cancellation was based on a false statement and that the authorities failed to follow due process. The petitioner relied on a coordinate bench's order in a similar writ petition (WP No. 4508 of 2026) dated February 16, 2026. The respondents (State Tax) did not dispute the petitioner's submission regarding the coordinate bench's order.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
IN THE HIGH COURTfOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SECOND DAY OF NOVEMBER TWO THOUSAND AND NIUCNTV Sri PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE P.SAM KOSHY THE HoNoURABLE sRI IusTilsDsuoDALA cHALAPATHI RAo WRIT PETITION NO: 36835 oF 2026 I s523 ] ...PETITIONER ...RESPONDENTS Between: AND M/s. KIEA Corporate Business Solutrons, Rep. by its partner Dorai Vijay Raj, S/o. Dorai Manikam. aoed ab^out SS years.-OJJ g-r.,r"", Rio Flat No.501, Pinnacle Residency, Boliarum, SecrnOe'raUa-O SdO ifi.
The Deputy State Tax Officer, Bowenpally I Circle, Hyderabad, Telangana.
State of Telangana, Reo. by its principal Secretary to Government, Revenue (CT-il) Department, Secretaiiat, Hvo"i!i.i""''*', ' Y,:'fl i'",lltJ3irl", bv the secretary, Ministry or Finance, No 1364, North Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit iireoln"[riritri'tn".High court may be preased topleased to issue an appropriate writ, ordeioi oir""oon, more particurarry one in the nature of writ of Mandamus, oectaring th-e -r.ion ot the 1st Respondent in cancelrins the csr Registration oi 'ine--"pe
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