M/s. Brg Enterprise, Vs The State of Telangana

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HIGH COURT FOR THE STATE OF^{TELANGANA AT HYDERABAD} (SPecial Original Jurisdiction)

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FRIDAY HE THIRTEENTH^{DAYOF FEBRUARY} TWO THOUSAND AND^TWENTYSIX

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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^{: 4509 OF 2026}

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Between:

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M/s. BRG ENTERPRISE, Represented^{by its Proprietor,Goverdhan} Cfrerukupally, S/o, Bala Linlaiah'^ngq -^qg99t -52..^yearc,GSTIN Sonnipbao'7aR¹ ZU Registered bffice^{3-4-1 03/1 1/6..,} -Radha^{Krishna Nagar,} Attapur, Rajendra NagarlRangareddy,^{Telangana- 500048}

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...PETITIONER

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AND

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1 The State of Telangana, Rep. by^{its Principal Secretary (Commercial Taxes),} Hyderabad.

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2 The Appellate Joint Commissioner^{(ST), Secunderabad Division, 5th Floor'} C.T.Complex, Nampally, Hyderabad.

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3 The Deputy State Tax officer, Rajendranagar-ll^{Circle, Saroor Nagar Division,} 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 an appropriate writ, direction,^{or order, more particularly one in} the nature of writ of Mandamus declaring^{the action of the respondentsin} issuing the Proceedings No.ARN^{No.AD36022225011435F/OrderNo.ZD36} 11250g2414G, daled 29t11/2025^{dismissing the Appeal filed against vide,} Reference No.2A3608240708727^{daled 24lo\t2o24order for cancellation of} GSTIN/UlN:36AATPC4078R|ZU^{of the petitionerwith retrospective effectfrom} o9lo1l2o24 herein on the^{ground of violation Provisions of Rule 10A Bank Details} is highly illegal and unjustified^{with a direction to revokethe GST registration of}

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the Petitioner GSTIN/UlN:36AATPC4078RIZU with effec irom OO10112024 forth with.

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lA NO: 1 OF 2026

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Petition under Section 151 CPC praying that in th: circumstances stated in the affidavit filed in support of the petition, the High C r rrt may be pleased to direct the respondents to revoke the GST Registrat rn of the petitioner GSTIN/U|N:36AATPC407BR!ZU by suspending the ope,r rtion of Proceedings No.ARN No.AD36022 22501 1435F/Order No.ZD36 125092414G, dated 2911112025 dismissing the Appeal filed against vide, leference No.24360 B24O7O8727 dated 2410812024 Order for canc: lation of GSTIN iUlN.36AATPC40TBRIZU of the petitioner with ret() pective effect from 0910112024, pending disposal of the writ petition.

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Counsel for the Petitioner: SRI M.V.S.SAI KUMAR

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Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

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The Court made the following: ORDER

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IN TTIE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

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THE HON'BLE THE CHIEF'JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRJ JUSTICE G.M.MOHIUDDIN

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WRIT PETITIONN o.4509 of 20ZG

DATED : 13.02.20?,6

Between:

M/s. BRG Enterprise

... Petitioner

AND

The State of Telangana, rep. by its Principal Secretary (Commercial Taxes), Hyderabad, and two others

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... Respondents

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ORDER:

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Sri M.V.S. Sai Kumar, learned counsel appears for

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petltroner.

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Sri Swaroop Oorilla, leamed Special Govemment

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Pleader for State Tax appears for respondents

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The Goods and Services Tax (GST) registrarion certificate of the peririoner bearing No.36AATpC4078RIZU was cancelled vide impugned order passed in Form GST REG-19 dated 24.08.2024 for non-furnishing of bank details under Rule l0A of the Central Goods and Services Tax Rules, 2017 (for short 'the Rules'). The petitioner preferred a time-barred appeal against the order of cancellation of

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I tr, {AI<rS, Jl & CMM, J 2 $r.P.No.4509 ot 2026

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registration certificate which has^{been dismissed ,n the ground} of delay. Ttrereafter, the petitioner has^{filedtt ( instantWrit} Petition for revocation of cancellation of^{GS' ' resistration} certificate

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In the writ affidavit, except stating^that tht^{)etitionerhas} now filed all pending GST returns including^{G! IR-10 (Final} Return) and updated the bank details^underRrr :^{10A of the} Rules and corrected in GST^{portal, there is nothirg mentioned} as to the reason therefor

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Learned counsel for the^petitioner submits^{hat therewas} no intentional delay on the^part of the^{petition,r . Though the} petitioner has sought to file an application firrevocation^of cancellation of GST registration certificate^{but rl e GSTportal} does not permit the petitioner as being beyond^{he time limit} prescribed for submission. Therefore, the petit io rer prays that competent authority may be directed to xlteftain^the petitioner's application manually and takc a decision thereupon in accordance with law.

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Learned counsel for the State Tax sub nits that^the apparent reason for cancellation of GST^{registll t on certificate}

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2 HCJ^(AKrS. J) & CMM. J \tr.P No.45O9 of2026

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of the petitioner was on account of non-furnishing of bank details under Rule l0A of the Rules.

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Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration certificate of the petitioner was cancelled on account of non-fumishing of bank details under Rule l0A of the Rules, if the petitioner approaches the competent authority within a period of two weeks 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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The instant Writ Petition is accordingly disposed of.

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There shall be no order as to costs.

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Miscellaneous applications, if any pending, shall stand

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To,

closed.

SD/-P.C. SULEKHA^D STANT REGI R //TRUE COPY// ON OFFICER State of Telangana. 1 The Principal Secretary^{(Commercial Taxes),Hydera} 2 The Aooellate Joint Commissioner^{(ST), Secunderabad} Division, 5th^Floor, C.T.Cdrirplex, Nampally,^Hyderabad.

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