M/s. Sri Srinivasa Traders, Vs Deputy State Tax Officer

Petition under Article 226 of the^{Constitutionof lndia prayingthat in the} circumstances stated in the affidavit^{filed therewith, the High court may be pleased to} issue a writ of Mandamus or^{anyother appropriate writor order or direction declaring} the action of the 1st Respondent^{in cancellingthe GSTregistration certificateof the} petitioner vide GST No.36DBEPM5927C2ZO, as^{illegal, arbitrary, contrary to law laid} down by this Hon'ble court and^{in contravention of fundamental right to carry business} under Article 19(t xg) of the^{constitutionof lndia,and against the provisionsof the} central Goods and service Tax^{Act, 2017 andthe Telangana Goods andservicesTax} Acl, 20.17 and consequently set-aside^{the orderfor cancellation of Registration dated}

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13.11.2024 of the 1st Respondent and the appeal order dated 17.3.2026 of the 2nd Respondent.

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l.A. NO: 1 OF 20 26

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Petition under Section^'1 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend the orders of^'1 & 2nd Respondents dated 13.11.2024 and 17.3.2026 and consequenfly direct the^'l st Respondent to Revive the GST Registration portal of the petitioner Gsr No.36DBEPM5927c2zo, pending disposal of the above writ petition as otherwise the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner: SRI K.p.AMARNATH REDDy counsel for the Respondents: SRr K.sAr AKARSH, AGp FoR sRr swARoop OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

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The Court made the following: ORDER

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IN THE IIIGH COURT FOR THE SI'A'I'E OF TELANGANA AT HYDERAI}AD

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THE HON'BLE THE CHIEF JUSTICE SRI APARESTT KUMAR SINGH

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AND

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THE TION'BLE SRI JUSTICE G.M.N,IOI{IUDDIN

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WRIT PETITION No.10292 <tf 2026

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DATBD: 07.04.2026

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Between:

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N4/s. Sri Srinivasa Traders, Rep. by its Proprietor Mr. Maddula Srinu, # l5ll7 /3011 A, Dwaraka Nagar, Khammam 507 00 I , Telangana

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... Petitioner

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AND

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Deputy State Tax Ofhcer, O/o. Assistant Commissioner (State Taxes), Khammam - III Circle, Warangal Division, Telangana & 2 others

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... Respondents

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ORDER:

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Heard Mr. K.P.Amarnath Reddy, learned counsel appearing for the petitioner and Mr. K.Sai Akarsh, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents.

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The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36DBEPM5927C2ZO was cancellcd vrde irnpugned order

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2

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in Form GST RE(i-19 dated l3.r r.2024 for non-filing of retums lor a consecutive period oi'six 'nonths. The petitioner preferred a time-barred appeal against thc order of canccllation of GST registration, which has been dismissed on the ground ol dclar'. l'hcrcalier, the petitioner has filed the instant writ Petition for revocation o I cancel lation ol GST registration.

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Leamed counscl fbr the pctitioner subrnits that aftermath covid-19 pandemic. petitionc. suli'crcd hcavy losses in the business and could not. continue its busincss and irs accountant failed to file NIL retums. It is subniitted that non-liling ol'rclur.s *,as lirr the reason that the proprietor ol the petitionerhas completely rclicd upon rhc Accountant for filing of the monthly retums and he was also urawa'e or' the show cause notice and there was no intentional delay. Though thc ;-rg1i1i611.,' has sor-rght to file an application for revocation of cancellation ol'GS.l lcgisrrarior.r, the GST portal did not pemit the petitioner as being beyond thc tirrc Ii,rir prescribed for submission. Therefore, the petitioner prays that respordcrrl \o. I niay be dir.ected to entertain the petitioner,s application rnanuallv a^cl tal<e a decision thereupon in accordance with law.

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Learned Assistarrt (io'ernment pleader for State Tax submits that the apparent .eason lbr cani:cllation of GST registration of the petitioner was on account of non-filing ol't-cturns lbr a consecutive period of,six months.

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l{aving regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration of the petitioner was cancelled on account of non-filing of returns for a consecutive period ol six months, if the petitioner approaches the competent authority within a period of one week from today lor submission of application for revocation of cancellation of GST registration, in physical form, the competent authority would entertain it and take a decision thereupon in accordance with law within a period of three weeks thereafter.

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