M/s. Symphony Impex Vs Union of India — GST and Indirect Tax | Telangana HC (2026)

M/s. Symphony Impex Vs Union of India — GST and Indirect Tax | Telangana HC (2026)

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IN THE HIGH COURT FOR^{THE STATE OF TELANGANA} AT HYDERABAD

(Special Original Jurisdiction)

TUESDAY, THE THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE THE^{CHIEF JUSTICESRI APARESH KUMARSINGH} AND

THE HONOURABLE SRI^{JUSTICEG.M. MOHIUDDIN}

Between:

M/s. Symphony lmpex, Represented^{by its Proprietor BalvinderSingh,} ?geq ibout 56'year6, H'No^{3-8212, ChengiCherla, Nirapally,Hyderabad,Medchal} Malkajgiri, Telangana-50005^{1 .}

...PETITIONER

AND

Union of lndia, Represented^{by its Secretary, Depqrtment of Revenue,} Ministry of Finance, North^{Block, New Delhi- 110001.}

The Superintendent of^{Central Tax, Kapra GST Divislon,} !.No.^3-4-11812, Elegani Edifice Building,^{Ramanthapur,Hyderabad-500013.}

The Joint Commissioner of^{CentralTax,Appeals-ll GST Commissionerate,} GST Bhavan, Basheerbagh,^{Hyderabad-500004.}

...RESPONDENTS

Petition under Article 226 of^{the Constitutionof lndia prayingthat in the} circumstances stated in the^{affidavitfiled therewith, the High Court may be} pleased to issue a Writ or order or direction^{particularly one in the nature of Writ of} f\Iandamus setting aside the^{impugned Order vide Order in AppealNo.HYD-GST-} sc-Ap2-JC-s10- 2A25-26 dated^{10-12-2025 along with the order for cancellation} of Registration^passed by the^{first respondent in FormGST REG- 19, videRef.} No.ZA360}24O4522OR, dated^{17-09'2024as arbitrary,illegal,contraryto the} provisions of the CGST Act, 201 7/ TGST Act^{2017and violation of Article 19(1} Xg) of the Constitution of lndia.

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Petition under^{section151 CPC prayingthat in the circumstancesstated in} the affidavit filed^{in support of the writ petition, the High Court may be pleased to} suspend the^{ope.ration of the order for cancellation of Registrationpassedby the} first respondent^{in Form GST REG - 19, vide Ref. No'2A360924045220R'dated} 17-Og-2024, Perrding^{disposal of the Writ Petition'}

COUNSCI fOr thc^{PEtitiONET:SRI S.V.PRANAVRAM'REPRESENTING} SRI PUPPALA^{BHARATHNANDAN}

counselfor^{ther RespondentNo 1: SRI N. BHUJANGA RAO'} DEPUTY SOLICITOR^{GENERAL OF INDIA}

counsel for^{the Respondents No 2 & 3: SRI DOlNlc FERNANDES, SC FOR} iCUTNAI BOARD^{OF INDIRECT TAXES AND CUSTOMS}

The Court made^{the following:ORDER}

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IN THE HIGH COURT^{FOR THE STATEOF TELANGANA} AT HYDERABAD

TTIE HON'BI,E THE CHIEF JUSTTCE^{SRI APARESHKUMAR SINGH}

AND

tTE HON'I}L .M.MOHIUD

WRIT PETITTO No.3035 of 2026

Dated: 03.02.2026

Between:

M/s. Symphony, lmpex

...Petitioner

and

Union of lndia. Represented by its Secretary, Departrnetrt of l{evenue, Ministry^{o[' Finance,} North Block. New Delhi-^{110 001,} and 2 others.

...Respondents

ORDER:

Learned counsel Sri S.V.Pranav^{Ram, representinglearned}

counsel Sri P.Bharath Nandan,^{appearsfor the petitioner.}

Sri Dominic Fernandes, learned^{Senior Standing Counselfor} Central Board of Indirect Taxes^{and Customs, appears for respondents} No.2 and 3

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The Goods and Services^{Tax (GST) registrationcertificate of the} petitioner bearing No.36ADVPS0l74K4ZS^{was cancelledvide}

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impugned crrder passed in Form GST REG-19 dated 17.09.2024 on the ground that the registration was obtained bv means of fiaud, wilful tnisstatement clr suppression o['lhcts ancl the taxparcr^r"vas not lound at the business place.^'[he petitioner preferrcd a tirnc-barred appcal against the order of, cancellation of registration certificate which has been dismissed on 10.12.2025 on the ground of dclay.'lhereafter, the petitioner has flled the insLant rvrit petition for revocation of cancellation of GST reigistration certificate.

Lerrrned counsel tbr the petitioncr subrnits that thc application seeking rt:vocation of cancellation of GST registration certifioate could not be filed due to medical contingencies of the proprietor of the petitioner, r.r,ho looks after all thc activities of'the petitioner firm. T'hus. the petiticner filed an appeal u,ith an applicatiorr lor condonation of dela1,, wtrich ivas rejected on the ground of lirnitation. Learned counsel fbr the pt:titioner submits that cancellation of registration rvas a result of rnere fac:ual impropriety in relation to change of address and as a result, the petitioner is unable to operate its business.^'fherefore, the petitioner prays that the competent authority rnay be directed to entertain the petitioner's application for revocation of cancellation of GST registration rnanually and take a decision thereupon in accordance with law.

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Learned Senior Standing^{Counselfor Central Boardof Indirect} Taxes and Customs submits that^{the apparent reason for cancellationof} GST registration certiilcate^{was on account of the registrationbeing} obtained by rneans of^{fi'aucl. u'illulmisstatetnent or suppressionof facts} and the taxpal'er^{was not lbund at the business place.}

Having regard to the^{aforesaid factsand circumstances, if the} petitioner approaches the competent^{authoritywithin a period of two} weeks fiom today fbr^{submissionof application for revocationof} cancellation of GS'l registration^{certificatein physicalform, the} competent authority^{would entertain it andtakea decisionthereuponin} accordance rvith law^{withina period of three weeks thereafter.}

The instant rvrit petition is accordingly^{disposedof. Thereshall} be no order as to costs.

Miscellaneous applications^{pending,if any, shall standclosed.}

SD/.L.VIJAYA LAKSHMI ASSISTANT REGISTRAR G //TRUE COPY/

SECTION OFFICER

To,

The Secretary, Department of Revenue, Union of lndia, Ministry of Finance, North Block, New Delhi- 110001.

The Superintendent of Central Tax, , Kapra GST Division, H.No. 3-4-11812, Elegant Edifice Building, Ramanthapur, Hyderabad-500013.

The Joint Commissioner of CentralTax, , Appeals-ll GST Commissionerate, GST Bhavan, Basheerbagh, Hyderabad-500004.

One CC to SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA, IoPUCI

One CC to SRI DOMINIC FERNANDES, SC FOR CENTRAL BOARD OF iNDTRECT TAXES AND CUSTOMS , IOPUC]

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6 One OC^{to SRIP. BHARATH NANDAN'Advocate IOPUC]} 7. Two CD^CoPies DAN/BSK

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HIGH COURT

DATED :03102t2026

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ORDER

WP.No.3035 of 2026

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DISPOSIhIG OF THE WRIT PETITION WITHOUT COSTS

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