Disposed¶48

M/s. Anjaneya Kirana Merchant v. The Deputy State Tax Officer

Telangana HC8 Apr 2026WP/10424/2026

Case brief

AI extract

What is this about?

GST registration cancellation and revocation; FORM GST REG-19; Section 29 CGST Act violation alleged; show cause notice dated 04.12.2025 unanswered; rejection of revocation application dated 17.12.2025; limitation for appeal expired; liberty to file fresh revocation application within two weeks; competent authority to consider per law; Article 226 writ petition; Section 151 CPC; Deputy State Tax Officer Vikarabad; Telangana High Court disposed with no costs.

What did the court decide?

Liberty to file a fresh application for revocation of cancellation of registration before the competent authority within two weeks (manually); the competent authority to consider it in accordance with law unprejudiced by the earlier rejection; no order as to costs; pending miscellaneous applications closed. ¶48

M/s. Anjaneya Kirana Merchant Vs The Deputy State Tax… — GST and Indirect Tax | Telangana HC (2026)

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[³⁴⁸⁸¹

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

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WEDNESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH D

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THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN

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:1O424

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Between:

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M/s. Anjaneya Kirana Merchant, 4-1-68, CCI Road, Tandur, Vikarabad, Telangana -501141 Rep. by its Proprietor Sri. Krishna Kumar Shekapuram, S/o. Shekapuram Venkaiah, Aged about 51 Years, Rl/o. Vikarabad, Telangana.

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...PETITIONER

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AND

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The Deputy State Tax Officer, Mkarabad, Telangana.

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State of Telangana, Rep by its Principal Secretary, Revenue (CT) Department, Saifabad, Hyderabad, Telangana.

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Union of lndia, Rep. By its Secretary Ministry of Finance, 4th Floor, A-Wing, Shastri Bhawan, New Delhi - 1'10001.

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...RESPONDENTS

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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 of rejection of application for revocation of Cancellation dated 17:12-2025 consequent to the order passed on 20-11-2O25 where the order for cancellation of -registration, without assigning any cogent reasons, with the effective cancellation date arbitrarily fixed as 31-12-2023, in violation of Section 29 of the CGST Act and Rules, as illegal, arbitrary, unjust and violation of principles of natural justice and consequently direct the Respondents to give an opportunity to restore /

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revoke the orcer of the cancellation the registration of the Petitioner license under GSTIN No. 36A.ZAPK5957BlZH.

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.A. NO: 1 OF 2:026

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Petition unler 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 direit the Respondent No. 1 to revoke the lmpugned order of rejection of application for revocation of Oancellation dated 17-12-2025 consequent to the order^passed on 20-11-2025 where the order for cancellation of registration, without assigning any cogent reasons^pending disposal of the writ^petition.

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Counsel for the.Petitioner: SRI GANESH BHUJANGA RAO VADDURI Counsel for the Respondent Nos.'l & 2: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

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Counsel for the Respondent No.3: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

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The Court made the following: ORDER

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

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The Hon'ble The Chief Justice Sri Aparesh Kumar Sinsh

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and

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The Hon'ble Sri Justice G.M.Mohiuddin

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Writ Petition No.10424 of 2026

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Dated: 08.04.2026

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Between:

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M/s. Anjaneya Kirana Merchant, 4-l-68, CCI Road, Tandur, Vika rabaad, Telangana-50 I I 4 I, Rep. b"v its Proprietor, Sri Krishna Kumar Shekapuram

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...Petitioner

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and

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The Deputy State Tax Officer, Vikarabad, Telangana and 2 others

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...Respondent

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Order:

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Heard Mr. V.Ganesh Bhujanga Rao, leamed counsel appearing lor petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader tbr State^'l'ax appearing for respondents No. L and 2. 2. 1-he petitioner filed an application for revocation of cancellation of, registration before the competent authority against the order for cancellation of registration dated 20.11.2025 issued in FORM GST REG-19. A shorv cause notice was issued on 04.L2.2025. However, the petitioner tailed to file reply, leading to rejection of the application for revocation of cancellation of registration vide order dated 17 .12.2025. By that time, the limitation for filing an appeal had also expired.

..,)..

\ 1

Learned counsel for the petitioner submits that he relied upon the

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accountant for filing of monthly returns and rvas unaware of the show cause notice. As such. reply to the shorv cause notice could not be filed inadvertently. Therefore. one opportunity may be granted to the petitioner either to frle reply to the show cause notice for fresh consideration of'its application for revocation of cancellation of registration or to make a fresh applicalion for revocation of cancellation of registration.

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I.earned Special Government Pleader for State Tax submits that the petitioner may be allorved to subrnit fresh application for revocation of cancellertion of registration bcfbrc the competent authority within a stipulatr:d period, which may" be considered by the competent authority in accordarrce rvitlr law.

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Clonsidering the submissions made by the learned counsel for thc parties and in the facts and circurnstances and the grounds stated in the writ affidavit, we deern it proper to give liberty to the petitioner to file a fresh application flor revocation of cancellation of registration before the competent authority within a period o['two (2) weeks. manually. [f such an applicati,rn is filed, the cornpetent authority would consider the same in accordance u'ith law without being prejudiced by the rejection of the earlier application on ground of failure to file reply.

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...?..

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Accordingly, the instant Writ Petition is disposed of. There shall be

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no order as to costs.

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Miscellaneous applications, if any pending, shall stand closed.

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SD/. AHMED ABDULLA KHAN

//TRUE COPYII

SECTION OFFICER

The Deputy State Tax Officer, Vikarabad, 2. The Principal Secretary, Revenue (CT) Saifabad, Hyderabad, Telangana, State of Tqlangana. Ministry of Finance, 4th Floor, A-Wing, Shastri 3 lHffftt#;Hi"-",,"613fl!'' 4. One CC to SRI GANESH BHUJANGA RAO VADDURI, Advocate TOPUCI 5. Qne CC to SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE HX [OPUC]

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