Disposed¶50

M/s. Chilvari Satyanarayana, v. The Deputy State Tax Officer

Telangana HC2 Feb 2026WP/2661/2026

Case brief

AI extract

What is this about?

GST registration cancellation; Form GST REG-19 dated 22.08.2024; non-filing of returns for six consecutive months; revocation application not permitted by GST portal beyond time limit; direction to entertain manual/physical revocation application and decide in accordance with law within three weeks; Article 226 writ; Telangana High Court; W.P. No. 2661 of 2026; disposed of without costs.

What did the court decide?

Direction to the first respondent to entertain the petitioner's application for revocation of cancellation of GST registration if submitted in physical form within two weeks, and to decide it in accordance with law within three weeks thereafter; no order as to costs; miscellaneous applications closed. ¶50

M/s. Chilvari Satyanarayana, Vs The Deputy State… — Writ and Judicial Review | Telangana HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the cancellation of the petitioner's GST registration (Form GST REG-19 dated 22.08.2024) and the rejection/non-entertainment of the revocation application are illegal, arbitrary and violative of the principles of natural justice, warranting restoration of the GST registration under Article 226. +1 more

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Ratio / Principle

If the petitioner approaches respondent No.1/competent authority within two weeks from the date of the order for submission of the application for revocation of cancellation of GST registration in physical form, respondent No.1 shall entertain it and take a decision thereupon in accordance with law within three weeks thereafter.

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Key takeaways

The writ petition is disposed of accordingly, with no order as to costs, and pending miscellaneous applications, if any, stand closed.ratio¶50

Detailed headnote1 paragraphs

High Court for the State of Telangana at Hyderabad (Division Bench: Chief Justice Aparesh Kumar Singh and G.M. Mohiuddin, J.), Writ Petition No. 2661 of 2026, decided 02.02.2026 — The petitioner's GST registration was cancelled in Form GST REG-19 dated 22.08.2024 by the Deputy State Tax Officer, Sangareddy-I Circle, for non-filing of returns for a consecutive period of six months. The petitioner's attempt to file a revocation application was not permitted by the GST portal as being beyond the prescribed time limit. Disposing of the Article 226 writ petition, the Court directed that if the petitioner approaches respondent No.1/competent authority within two weeks with the revocation application in physical form, it shall be entertained and a decision taken thereupon in accordance with law within three weeks thereafter. No order as to costs; miscellaneous applications closed.

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[³⁴⁸⁸ ]

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

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(Special Original Jurisdiction)

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MONDAY, THE SECOND DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN

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WRIT PETITION NO: 2661 OF 2026

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Between:

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tt//s. Chilvari Satyanarayana, O/o. H.No.3-83/1, NH 65, Muthangi, Sangareddy District, Telangana, Represented by its Proprietor, Sri. Ch.Satyanarayana.

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...PETITIONER

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AND

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1 The Deputy State Tax Officer, Sangareddy-l Circle,Nizambad Division, Sangareddy,Telangana.

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2 The State of Telangana,, Represented by its Principal Secretary to Government, Revenue Department (Commercial Tax), Secretariat Complex,Hyderabad, Telangana.

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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 a Writ, Order, or direction more particularly one in the nature of a Writ of Mandamus, declaring the order for cancellation of GST registration vide Ref No. 24360824063312M in Form GST REG-19 dated 2210812O24 issued by lst respondent, read with the rejection of the application for revocation of cancellation proceedings passed by the first respondent on 12lO1l2026,as illegal, arbitrary, violative of the Principles of Natural Justice, and in contravention of^fundamental rights to carry business under Article 19(1Xg) and Article 21 of the Constitution of lndia and consequently, set aside the same by restoring the GST registration of the Petitioner.

lA NO: 1 OF :2026

Petition under Section 151 CPC^praying that in the^{circumstances statedin} the affidavit^filed in support of the^petition, the^{High Court may be pleased to} suspend the operation of order for cancellation of^{GST registrationvide Ref No.} 2A36A82406:)312M in Form GST REG-19 dated^{2210812024issued by the 1st} respondent, prending disposal of the^present writ^{petition in} the^{interest of Justice} and equity as otherwise, the Petitioner will be^put to^{irreparableloss and hardship.}

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Counsel for the Petitioner: SRI KOHIR BHASKAR REDDY

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Counsel for the Respondents: SRI SWARROP OORILLA, Special Govt Pleader for State Tax

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The Court marde the following: ORDER

AT HYDERABAT)

TI{ N'

ANI)

P ITI N 1

Dated: 02.02.2026

Iletween

M/s. Chilvari^{Sat-vanarayana}

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...Petitioner

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and

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The Deputy^{State Tax Otficer.} Sangareddy-I^{Circle, Nizarnbad Division'} SangareddY,'f^elangana' and another.

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Respondents

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ORDER:

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Learned cottnsel^{Sri Kohir BhaskarReddy appears for the} petitioner.

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Sri Swaroop^{oorilla, learned Special Government Pleader for}

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State Tax,^{appears lor the respondents'}

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'-he GSl' registration of the petitioner bearing

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No.36ADBPCl4l9P27.M \/as cancclled vide irnpugncd order passed in Form CiST ItE(i-19 datcd 22.08.1024 for non-fjling of returns fior a consecutive period of sir nronths.^'fhc ririt pctition has bcen filed on 14.01.2026 fbr rcvocation of the cancellation of'GS'[' rcgistration of the petrtronr:r

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Learned couusel for thc pctitioner sutlnits that non-filing of the rcLurns was onl1, bccausc the accourrtant lrandlirrg the petitioner's ['rusiness activitl,' had lcfi the .iob abruptlv rr'ithout intirnation. f'hough the pctitioncr has sought to filc an application fbr revocation of cancellation of GST rceistration. thc GS'l' portal did not perrnit it as being beyond the tirne Iirnit prcscribecl l'or srrbrnission.^-lhere[ore, he pra)/s thzrt respondent No.l ural' bc clirected to entcrtain the petitioner's applicati,rn uranualll, and takc a decision thereupon in accordance with lar,v.

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Li:arncd Special Governrnent Pleadcr lbr Statc Tax subrnits that the cancellation of GST registration rvas onlv on account of,non-filing of returns fcrr the consecutive period of six rnonths. He submits that if the petitioner is directed to approach respondent No.l, its application can be entertaine:d rnanually as the GS1' portal does not perrnit submission of

I /

;, t

application beyond^{the prescribedtime limit. It is also submittedthat} respondent No.l^{rvoulciconsiclcr the apptication in accordance with law'}

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Flaving regard to the^{albresaid tacts andcircumstances andalso} takilg note ol'the lact^{thal the GS'l' rcgistratiott of the petitionerwas} cancelled on accogtlt o{'non-liling^{of returns fbr the consecutive period} of six urottths, in^{case the petitionerapproaches respondent} No.l/competetrt authority^{rvithin a periodof trvo weeks liom todayfor} subrnission o[' application^{1.or revoczttion ol' cancellationof GST} registration in^{physical fbrm. he would entcrtainit and take a decision} thereupen.^jn acgordance^{r.vith law rvithin a period of three weeks} thereafter.