M/s.Sbv Solutions Pvt. Ltd. Vs Deputy State Tax Officer

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I34881

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

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TUESDAY, THE SIXTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE^SRI ARESH KUMAR SINGH AND

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THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN

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Between

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M/s.SBV Solutions Pvt Ltd., Rep. by its Director,^{Mr. BhaskarRaiu} Sayyaparaju 6-3680/8, Flat No.^'102, Sri Venkatramana Apartments^Thakur Mansion Lane, Somajiguda, Hyderabad - 500082.

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.....PETITIONER

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AND

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1 . Deputy State Tax Officer, Khairtabad Circle,^{Somajiguda-2 Division.}

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Appellate Joint Commissioner^{(ST) (FAC),} Punjagutta^{Division, Hyderabad.}

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State of Telangana, Rep^by its^{Principal Secretaryto Government,Revenue} (CT-ll) Department, Secretariat, Hyderabad.

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.....RESPONDENTS

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Petition Under Article 226 of the Constitution of^{lndia prayingthat in the} circumstances stated in the affidavit filed therewith,^{the High Courtmay be} pleased to issue a Writ of Mandamus or any other appropriate writ or order^or direction a. declaring that the show cause notice in Form^{GST REG-17 dated} 09.11.2024, Cancellation order in Form GST REG-19^{daled 23.11.2024,show} cause notice for revocation of cancellation of registration^{in Form GSTREG-23} dated 17.12.2024 and the order for rejection of^{application for registration in Form} GST REG-05 dated 08.01.2025issued^{by the 1st Respondentand that the Appeal} order in Form APL-04 dated 19.06.2025^{issued by 2nd Respondentare void,} cryptic, devoid of signatures, conducted^{with procedural irregularities and violation} to Article 1 and 19(1Xg) of the Constitution. b.^{directingthe 1st Respondentto}

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revoke the GST cancellation and restore the registration of the petitioner and permit it to file the GST returns for prior and subsequent tax periods, as the cancellation it is abstaining the Petitioner from carrying the business. !.A.NO:I OF 2025

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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 grant stay of all further proceedings pursuant to the Cancellation order in Form GST REG-19 dated 23.11.2}24passed by the 1st Respondent pending disposal of the writ petition as otherwise the Petitioner will be put to severe loss and hardship.

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counsel for the Petitioner: sRl STDDHARTH GILDA, ADVOCATE FoR SRI AITHARAJU VENKATESHWARLU

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counselfor the Respondents : sRl swARoop ooRtLLA, spl Gp FoR TA,\ES

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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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AND

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THE ON'BLE, JT]STICE G.M.MO DIN

w E 7of

DATED: 06.01.2026

i Between:

M/s. SBV Solutions Pvt Ltd.

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... Petitioner

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AND

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Deputy State Tax Officer,

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Khairtabad Circle, Somajiguda - 2 Division & 2 others

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Respondents

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ORDER:

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Heard Mr. Siddharth Gilda, learned counsel representing

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Mr. Aitharaju Venkateshwarlu, leamed counsel appearing for the petitioner and Mr. Swaroop Oorilla, leamed Special Govemment Pleader for State Tax appearing for the respondents.

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2- The GST registration certificate of the petitioner bearing No.GSTIN \ :OaaHaCA3879J IZ3 wascancelled vide impugned order passed in FORM GST f i t REG-19 dated 23.11.2024 for non-filing of returns for a consecutive period of six months. The petitioner preferred an appeal against the order of cancellation of registration certificate, which has been rejected. Thereafter, the petitioner has

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2

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filed the instant writ petition for revocation of cancellation of GST registration certificate.

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I-earned counsel for the petitioner submits that there are no GST dues left to be paid by the petitioner. [t is submitted that non-filing of returns was due to the ill-health of the petitioner. The petitioner was unaware of the show cause notice and there was no intentional delay. He furthcr submits that the appeal filed by the petitioner was rejected on the ground that petitioner not found at the place of business. However, there is no finding, inspection or any procedural proof to sholv that petitioner was not conducting business from the declared place of business. Though the petitioner lras sought to file an application for revocation of cancellation of GST registration certificate but the GST Portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, he prays that respondent No.l may be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law

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\

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Learned Special Government Pleader for State Tax submits that he does not have instruction on the asseftion that no outstanding dues remain against the petitroner

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/

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Having regard to the aforesaid facts and circumstances and also taking I note of the fact that matter relates to cancellation of the GST registration

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Ja

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I

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certificate of the petitioner, if the petitioner approaches the competent authority within a period of two weeks from today for submission of application for revocation of cancellation of GST registration certificate, in physical form, the competent authority rvould entertain it and take a decision thereupon, in accordance with law, within a period of three weeks thereafter.

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The instant Writ Petition is, accordingly, disposed of. However, there shall be no order as to costs

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Miscellaneous applications, if any pending, shall stand closed.

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Sd/.T.SRINIVASA REDDY ASSISTANT REGISTRAR //TRUE COPY// 6

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SECTION OFFICER

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To

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The Deputy State Tax Officer, Khairtabad Circle, Somajiguda -2 Division. 2. The Appellate Joint Commissioner (ST) (FAC), Punjagutta Division, Hyderabap.

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