M/s.Yagna Electricals Vs The Deputy State Tax Officer

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[³⁴⁸⁸¹

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

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THURSDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSANDAND TWENry Slx

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t*l=Fl:NIi

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THE HON'BLE THE CHIEF JUSTICE SRIAPARESH KUMAR SINGH THE HON'BLE SRIJUSTICE G.Iti. MOHIUDDIN

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WRIT PETITION NO: aElatrraEuTfrl;,

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M/s.Yagna Electricals, Flat No.403/B, Kushik Residency, Nizampet, Rangareddy District. Rep. by its Managing Partner Mr.Guntupalli Srinivasa Rao, Aged 53^years, Occupation Business

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...PETITIONER

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D

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The Deputy State Tax Offioer, ll Circle, Hyderabad.

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The Assistant Commissioner (ST), HydernagarJl Circle, Hyderabad.

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The State of Telangana, Rep. by its Principal Secretary,^{Revenue (CT)} Department, Telangana Secretariat, Hyderabad.

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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 affrdavit filed therewith, the^{High Court may be} pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring the action of the 1st Respondent in^passing the^Orderfor Cancellation of Registration in Form GST REG-19, dated^{24.10.2025 and also} passing the Order of Rejection of Application for Revocation of Cancellation, dated 12.11.2025, without provUing sufftcient opportunity of being^{heard to the} Petitioner, without fotlowing the due^process of law, as Act^{2017, without} jurisdiction, conlrary to Articb 14, 19(1Xg) .lA Zl ot the Constitution of lndia and the sarne is in violation of Principles of Natural Justice^{and Rule of Law and}

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consequently set aside the order for cancellation of Registration in Form GST REG-19, daled 24.10.2025 and the order of Rejection of Application for Revocation of ciancellation, dated 12.11.202s passed by the 1st Respondent, as null and void.

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NO:1OF

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Petition under section 1si cpc praying that in the circumstances stated in the affidavit filecl in support of the petition, the High court may be pleased to suspend the operration of the order for cancellation of Registration in Form GST REG-19, dated 24.10.2025 and the order of Rejection of Application for Revocation of c;ancellation, dated 12.11.202s passed by the 1st Respondent and consequently direct the 1st Respondent to Restore the Registration certificate of the Petitioner, fcrthwith, in the interest of Justice and equity, pending disposal of the above writ F'etition, as othenarise, the petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner: SRI MOHAMMED RAFI

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Counsel forthe Respondents: SRt K. SAt AKARSH AGP FOR STATE TAX

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The Court made the following: ORDER

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r-

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IN THE HIGH COURT FORTHE STATE OF TEIANGAIVA AT HYDERABN)

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The Hon'ble The Chieffustice Sri Apatesh Kumar Singh

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and

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The Hon'ble Sd Iustice G.M.Mohiuddin

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Vrit Petition No.4208 of 2026

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Datedzt2.02.2fi26

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Between:

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M/s. Yagna Electricals Nizampet, Rangareddy Districg Rep. by its Managing Partner Mt. Guntupalli Srinivasa Rao

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...Petitioner

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, and

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The Deputy State Tax OfEcer, Hydemagar-Il Circle, Hyderabad and 2 othets.

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...Respondents

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Order:

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Heard Mr. Mohammed Ra6, learned counsel appearing for the petitioner and Mr. KSai Akarsh, leamed Assisant Govemment Pleader for State Tax appearing for the respondents.

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The Goods and Services Tax (GST) rqistration of the petitioner bearing GSTIN No.36AABFY0088M1ZR was carrcelled ui&'rr,rpugaed order passed in Form GST REG-19 dated 24.10.2025 for non-filing of returns for a consecutive period of six months. The petitioner has frled an application for revocation of tl-le cancellation of registration, but the

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<br>

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safire was reiected. Thereafter, the petitioner has Frled the insant Writ Petition :ior revocation of cancellation of GST registration.

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Lt:amed counsel for the petitionef submits that there ate no Goods zmd Services Tax dues left to be paid by the petitioner. It is submitted that the GST Ponal was nor enabled to upload dre liability satement and when the petitioner approached respondent No.l- officg the offrcet was on leave and there was no intentional delay. Though the petitioner has filed an application for revocation of cancellation of GST regisuaaon certificate, the GST pomal does not permit the. petitioner as being br:yond the time limit prescribed for submission. Theteforg the petitionr:r prays that respondent No.l may be directed to entertain the petition r's application manually and take a decision thereupon in accotderce with law.

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Leamed Special Government Pleader for Sate 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 ibr cancellation of GST regisradon was on accormt of non-filing of retutns for the consecutive period of sk months.

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llaving regard to the aforesaid facts and circumstaoces and also taking note of the fact that the GST registration of the petitioner was

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..!,..

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cancelled on account of non-Frling of renrms for a consecutive period of six months, if the petitioner approaches the competent authodty within a period of one week from today for submissiop of application for revocation of cancellation of GST tegisttation, in physical forrq the competent authority would enteftain it and take a decision theteupon in

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accordance with law within a period of three weeks thereafter.

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