Disposed¶48

Aasam Pasha v. The State of Telangana

Telangana HC10 Feb 2026WP/3787/2026

Case brief

AI extract

What is this about?

GST registration cancellation and revocation; Form GST REG-19; non-filing of returns for six months; time-barred appeal dismissed for delay; manual/physical revocation application after portal time limit expired; Article 226 Constitution of India; Article 19(1)(g); Central Goods and Services Tax Act 2017; Telangana Goods and Services Tax Act 2017; Section 151 CPC; Telangana High Court; writ petition disposed; no costs.

What did the court decide?

Writ petition disposed of: petitioner to submit revocation application in physical form within one week; competent authority to entertain it and decide in accordance with law within three weeks thereafter; miscellaneous applications, if any, stand closed; no order as to costs. ¶48

Aasam Pasha Vs The State of Telangana — 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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TUESDAY, THE TENTH DAY OF FEBRUARY TWO THOUSAND AND TWENry Slx

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PRESENT

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THE HON'BLE THE CHIEF JUSTICE SRIAPARESH KUMAR^SINGH D THE HON'BLE SRIJUSTICE G.M. MOHIUDDIN

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Between:

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Aasam Pasha, S/o Gulam Rabbani,^{Aged about 45 years,Occ Business, Proprietor,} Padma Sri lce lndustry, Plot No.413 ind^{414, GPR-Ventures, Bowmmpet, Medchal} Malkajgiri District.

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...PETITIONER

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The State of Telangana, Rep. by^{its Principal Secretary, Commercial Taxes} Department Secretariat Hyderabad.

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The Principal Commissioner of Central^{Tax, Hyderabad GST} Commissionerate Hyderabad

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The Additional Commissioner^of Central Tax and GST Appeal Customs Central Tax Commissioner, Office 7m Floor GST Bhavan L.B. Stad ium Road, Hyderabad.

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The Joint Commissioner, GST Bhavan^{L B Stadium RoadHyderabad}

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The Assistant Commissioner, Central^{Tax and ServiceTax, Jeedimetla} Division, Hydernagar-3 Circle, Hyderabad

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...RESPONDENTS

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Petition under Article 226 of the^{Constitutionof lndiaprayingthat 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 declaring the action of the^{Sth Respondentin cancellingthe GST} registration certificate of the^{petitionervide GST No. 36AOAPM6648E2AI!as} illegal arbitrary contrary to law laid down by^{this Hon'ble Court and in} contravention of Fundamental Right^{to carry business under Article19(1) (g) of the} constitution of lndia and against the^{provisions of the centralGoods and service}

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i i i I I I I i I I I I I I

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Tax Act 2017 and the Telangana Goods and Services Tax Act 2017 and consequently set aside the order for Cancellation of Registration vide order dated 21-08-2024 t'1o.2A360824059532C of the Sth respondent and the appeal order dated 1 1 -10-:1025 of the 4th Respondent.

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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 direct the respondent No.4 and 5 to revoke the cancellation of GST No. , 36AOAPM6648E2AI,,I of the petitioner by enabling the petitioner to pay the dues if any, pending disposal of the writ petition.

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Counsel for the Petitioner: SRI lll. JANARDHANA RAO, REPRESENTING Ms. AYESHA SIDDIQA SYED

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Counsel for tthe Respondents No.l & 5: SRI K. SAI AKARSH, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX

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Counsel for llhe Respondent Nos.2 to 4: SRI D. RAGHAVENDAR RAO, s.c. FoR cBtc

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The Gourt made the following: ORDER

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IN TIM HIGH COURT FOR TIIE STATE OF TELANGANA AT HYDERABAD

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AND

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TIIE HON'BLE SRI .IUSTICE G.M.MOHIT'DDIN

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WRIT PETITION No.3787 of 2026

DATED: 10.02.2026

Between:

Aasam Pasha

.. Petitioner

AND

The State of Telangana, Rep. by its Principal Secretary, Commercial Taxes Department, Secretariat, Hyderabad & 4 others

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... Respondents

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ORDER:

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Heard Mr. M.Janardhana Rao, learned counsel representing Ms. Ayesha Siddiqa Syed, learned counsel appearing for the petitioner and Mr. K.Sai Akarsh, learned Assistant Government Pleader representing IVIr. Swaroop oorilla, learned Special Government Pleader for State Tax'appearing for respondent Nos.l and 5.

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The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36AOAPM6648E2ZW was cancelle.d vidc impugned order passed in Form GST REG-19 dated 2L.08.2024 for non-filing of returns

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for a const>cutive period of six months. The petitioner preferred a time-baned appeal aga:nst the order of cancellation of registration certificate which has been dismissed on the ground of detay. Thereafter, the petitioner has filed the instant writ petition for revocation of cancellation of GST registration certificate.

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Learned counsel for the petitioner submits that there are no Goods and Services T;lx dues left to be paid by the petitioner. It is submitted that non-filing of returns was for the reason that the petitioner faced electricity issue in his business, due to which he could not pay the GST and he was also unaware of the show causo notice and there was no intentional detay. Though the petitioner has sought to iile 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, lhe petitioner prays that respondenl 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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Learned Assistant Government Pleader for State Tax submits that he does not have instruction on the assertion that no outstanding dues remain against the petitioner. He, however, submits that the apparent reason for cancellation of GST registration certificate was on account of non-filing of returns for the ?' consecutive period of six months.

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Having regard to the aforesaid facts and circumstances^{and also taking} note of the fact ttrat the GST registration certificate of^{the petitionerwas} cancelled on account of non-filing of returns for the consecutive^{period of six} months, if the petitioner approaches the competent authority within^{a period of} one week from today for submission of application for^{revocation of} cancellation of GST registration.certificate, 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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