Disposed¶46

M/s. Mr Trading Co. v. The Deputy State Tax Officer

Telangana HC12 Feb 2026WP/4256/2026

Case brief

AI extract

What is this about?

Telangana High Court writ petition (WP No. 4256 of 2026, 12.02.2026) on cancellation of GST registration (Form GST REG-19, 23.12.2023) for non-filing of returns for six consecutive months; belated revocation permitted — competent authority to entertain revocation application filed in physical form within one week and decide in accordance with law within three weeks; Article 226; Section 151 CPC; disposed of, no costs.

What did the court decide?

Writ petition disposed of without costs by directing that a belated application for revocation of the cancelled GST registration, submitted in physical form to the competent authority within one week, would be entertained and decided in accordance with law within three weeks thereafter; miscellaneous applications pending, if any, stand closed. ¶46

M/s. Mr Trading Co. Vs The Deputy State Tax Officer — Writ and Judicial Review | Telangana HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether, the time limit for filing an application for revocation of the cancelled GST registration (or an appeal) having lapsed, the Court would direct the competent authority to entertain a belated revocation application and thereby enable restoration of the registration.

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Court's answer

If the petitioner approaches the competent authority within one week from today for submission of an application for revocation of the cancellation of GST registration in physical form, the competent authority would entertain it.

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Ratio / Principle

The competent authority would take a decision on such revocation application thereupon in accordance with law within a period of three weeks thereafter.

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Detailed headnote1 paragraphs

High Court for the State of Telangana at Hyderabad, Writ Petition No. 4256 of 2026, decided 12.02.2026 (coram: Chief Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin). M/s. MR Trading Co (rep. by sole proprietor Mohd. Jishan) challenged under Article 226 the cancellation of its GST registration (GSTIN No.36CFGPM7642H1z6) by the Deputy State Tax Officer, Saroornagar Circle, vide Form GST REG-19 dated 23.12.2023 for non-filing of returns for a consecutive period of six months, a notice proposing cancellation having earlier been issued vide Form REG 17 (ref. no. 2A3601232102148). The petitioner, whose time limit for filing a revocation application or appeal had lapsed, sought restoration of the registration. Disposing of the petition without costs, the Court directed that if the petitioner submits an application for revocation in physical form to the competent authority within one week, the authority will entertain it and take a decision in accordance with law within three weeks thereafter.

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[³⁴⁸⁸ I

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

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THURSDAY, THE T'//ELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE THE CHIEF JUS.TICE SRI APARESH KUMAR SINGH THE HONOURABLE SNI}UDSTICE G.M. MOHTUDDIN

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Between:

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M/s. MR Trading Co_, Having address at 1_84t6 #ti*"l,nsii?-500005Representedorii.-s^jfl :f iyirxtr'tit"1t*11:ti .r, ia ii-F a,r,l? rtifl 33 : iift^g :8,.?:'":L: l ;5 lti^{i u ir t'o #, ffi i li i, p,r} "n^,

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...PETtfloNER

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AND

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1*"r',""ff

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',ilff l'^I3nff siii,Eif "f[,]s?E[,X,fi ::,"df,e'ff i[?fl:ig:E.n,

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2' state of relangana, Represented blits.Principal secretary to Government, '[T;,.dac,i*6r"i]ivi"rabad,'

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f:,:?!:?roepartmenttcommJrciri?1,.1,ffi

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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, a) Declaring the notice issued proposing cancellation of the GST registration vide Form REG 17 vide ref. no. 2A3601232102148 dated 31'01 '2023 and the order issued for cancellation of GST registration vide Ref No. 243612230504031 in Form GST REG-19 dated 23.12.2023 by 1st respondent, as being void, arbitrary, illegal, without authority of law and without jurisdiction, violative of the Principles of Natural Justice apart from being violative of Articles 14' 19(1)(il,21 and 265 of the Constitution of lndia, and to consequenly set aside the same by restoring the GST registration of the petitioner

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l"l

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lA NO: 1 OF i1026

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Petitiorr under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pteased to suspend the operation of order cancelling the GST registration vide Ref. No. 2A36122305(t4031 in Form GST REG-19 dated 23.12.2023 in the interest of Justice and equity as otherwise, the Petitioner will be put to irreparable loss and hardship

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Counsel for the Petitioner: SRI V. VEERESHAM

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counsel for the Respondents: sRl K sAl AKARSH, AGp FoR srATE TAx The Court merde the following: ORDER

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t I I

IN THE HIGH COURT FOR THE STATE OF TEI.A.NGANA AT HYDERABAD

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The Hon'ble The ChiefJustice Sri Aparesh Kumar Singh

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and

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The Hon'ble Sri Justice G.M.Mohiuddin

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Writ Petition No.4256 of 2026

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Dated;12.02.2026

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Between:

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M/s. MR Trading Co Mamidipalli, Ranga Reddy District, Rep. by its Sole Proprietor Mr. Mohd.Jishan

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...Petitioner

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and

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The Deputy State Tax Officer, Saroornagar -[[ Circle, Saroornagar Division, Hyderabad and another.

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.Respondents

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Order:

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Heard Mr. V.Veeresham, learned counsel appearing for the petitioner and Mr. I(Sai Akarsh, learned Assistant Government Pleader for State Tax appearing for the respondents.

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The Goods and Services Tax (GS! registration of the peritioner bearing GSTIN No.36CFGPM7642H1z6 was cancelled tide wryugned order passed in Form GST REG-19 dated 23.12.2023 for non-filing of returns for a consecutive period of six months.

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Leamed counsel for the petitioner submits that the petitioner suffered heavy losses due to import duty classification issues and lack of new business opportunities and hence, he could not frle returns. Norv, the petitioner wants to revive the business but the time limit for filing

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rt:

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...r..

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the re'rocation application or appeal having lapsed, he approached this Court.

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Lcar:ned Special Gor-ernment Pleader for State Tax submits that the apparent reason for cancellation of GST regrstration rvas on account o[ norr-filing of rcturns for tl'rc consecutive period of six months.

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Har-ing regard ro the atoresaid facts and crcumstances and also taking note of thc facr thar the GST registration of the petitioner was cance.led on account of non-filing of rctums for a consecutive period of six m:nths, i[ thc petitioncr approaches the competent authority rvithin a period oF one rveek from today for submission of application for revocation of cancellation o[ GST registration, in physical form, the competent authoriry* would entertain it and take a decision thereupon in accordance rvith larv u,ithin a period oIthree weeks thereafter.

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'l'hc instant Writ Petition is accordingly disposed of. There shall be nc, order as to costs.

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Nliscellaneous applicarions pending, if any, shall stand closed.

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SD/.L. VIJAYA LAXMI REGISTRAR

/TRUE COPYII

OFFICER

To,

.^^conk) ---

One CC to Sri V. Veeresham, Advocate [OpUC] 4. Two CCs to the "i^{riy;";;;ifff?iGPfor state rax, Hish courtfor the state of retangana,} 5. Two CD Copies TJ BS Pn4^

HIGH CCIURT

DATED:11210212026

ORDER

WP.No.4256 of 2026

1 HE STA
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t-) ? 7 [tB 2026

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