GST registration was cancelled for non-filing of returns; the revocation application was rejected as beyond the condonable period under Section 107 and the appeal dismissed. The High Court allowed the petitioner to file a fresh revocation application within two weeks, to be considered by the competent authority.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[3488 I
IN THE HIGH COURT FOR THE STATE OFTELANGANA AT HYDERABAD
(Special Original J urisdiction)
THURSDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND
THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN
WRIT PETITION NO: 6664 OF 2026
Between:
M/s. Santhoshimatha Communications, rep by its Proprietor, Mr. Srinivas charagondla, 4-145, Rajiv chowrasta, Palakurthy, Jangaon, Telangana-506 252.
..PETITIONER
AND
..RESPONDENTS
Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in tre atrioavit fireJ in"i"itn, the High court may be pleased to issue a writ of naanoam.us or any other appropriate writ or order or direction decraring the action oi.tnu irii;;o"no"nt in cancering the GST registration certificate of ttre petitioner vide-65i rvo.so AoHpc273TD1zc, as illegal, arbitrarv and in .oniirrLiiion or rrnoiJrtar right to carry business and fii'i{:Eili'dJ:ti:ffi gJh*+r m:iiri'.*;;,;; ;ii;.t 2o1r ani the im p us ned a proea r rqectt n g_"., ?11r: j' ;; il#$. HJrH;r"J# ,|"ffi :T vide ARN wonriioozzs6ol'i5giirt.,i 14.11.i62i'r"i.ctins to,orii rhe appeat on the ground ordglav i"iiiing"i_;.ee.;i g;;:;:ithe_order ro. Crn"eration or Registration pass-eo ov rst nulpoent vidJ nei. tr".zA36o22s0237o3v dated 10 2 202s, with errect iro;bi.;'.Idzo;;;;L;'th=J order-dated ta.i zozspassed lJn,Jl3,,#Respondent,;";;.jils the ,fui;;;il, rired ror revocation or
lA NO: 1 OF 2o2g
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 suspend the order of 1st Respondent dated 10.2.2025 and consequently direct the 1st Respt:ndent to revive the GST Registration portal of the petitioner GST No.36A0HPC'?-737D12C, pending disposal of the above Writ Petition as othenryise the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner: SRI K.P. AMARNATH REDDY
Counsel for the Respondents: SRIK. AKARSH, ASST. GP REP. FOR SRt SWAROOP OORILLA,SPL. GP for StateTax
The Court made thefollowing:ORDER
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oFTELANGANA rN rHEHrcrr."rTrl?xi#lH^fE SRIAPARESII KUMARSINGH THEIION'BLE THE CHIEF .'^'ff THETION'BLE SRIJUSTICEG'M'MOHITIDDIN
Between:
IWs.Sri SanthoshimathaCommunications Petitioner AND
DcoutyState Tax Officer' O/o a.isistantCommissioner(State Taxes)' warangalDivision' #;;Jcle, t"iingunuand two others
ResPondents
ORDER:
Sri K'P'AmarnathReddy'learned counsel appears for
petitioner
Sri K.Sai Akarsh, learnedAssistant Government PleaderappearsforSriSwaroopoorilla,learnedSpecial GovernmentPleaderfor State Tax' for respondents'
I
2 Goodsand Services Tax (GST) Registration of the petitionerwas cancelled on the ground that the returns were not furnishedfor six (6) months. He filed an application for revocationofcancellationofregistrationon|0.02.2025.
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A sh()w cau;e notice was issued on 19.02.21 125. Upon receipr of thre show cause notice, the petitioner instructed his consurrtant to fire a requisite apprication to exprain the factual circurrstances which resurted in non-firing of returns. when the Consultant tried to file the documents, 1,, respondent had rejectect the application for 18.03.2r)2, or rrr" r.;;O ;;, ;;j;; ;;. ; ; the notir:e within the specified time. The petitioner thereafter filed an appear before 2nd respondent on 14.07.2025. The appear has been dismissed as it is beyond the condonabre period prescribed under Section r07 and r07(4)of the state Goods and Services Tax./centrar Goods and services Tax Act, 2ol7.The petitioner tried to fire the revocation apprication but GSTN portar did nor permit him. Therefore, he has been compelled to approach this Court.
3' It is subrnitted that if the appricant is ailowed one more oppOrtunittl to explain the grounds taken in the show cause notice onhis application for revocationof cancellationof registration,the petitioner would be able to satisffthe
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competentauthority' He has referred to the order dated 03.11.02z5passed by this Court in Writ Petition No'33069 of 2025.
5.Havingregard to the facts and circumstancesnoted hereinaboveandthatthepetitioner'sappticationforrevocation .ofcancellation of registrationwas rejected apparentlyfor non-filingofreturns,weareoftheviewthatthepetitionermay beallowedanopportunitytofileafreshapplicationbeforethe competentauthority forrevocation ofcancellation of registration.If such application is filed within a periodof two (2)weeks,thecompetentauthoritywouldconsiderthesame within areasonable time after giving an opportunityto the petitioner.
4
""*,xIii,1J.1:Sbj
The instant Writ petition is accordingly disposed of There shall be no order as to costs.
Miscellaneous apprications, if any pending, shall stand
closed.
a
SD/.A. JAYASREE REGISTRAR
//TRUE COPY//
SECTION OFFICER
To,
I
BN BS
HIGH COURT
DATED :0StO3t2O26
E
THE S
C,
2 4 fl/ln ntfi
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*
WP.No.OO64 of 2026
DISPOSING OF THE WRIT PETITION WITHOUT COSTS
tr
1 issue framed by the court
Whether the petitioner could be granted an opportunity to file a fresh application for revocation of cancellation of GST registration after rejection on limitation grounds.
2 provisions across 2 enactments
M/s. Santhoshimatha Communications, rep. by its Proprietor, Mr. Srinivas Charagondla
Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Jangaon Circle
Appellate Joint Commissioner (SR), Punjagutta Division, Hyderabad
State of Telangana, rep. by its Secretary to Government (Revenue)
Aparesh Kumar Singh
G.M. Mohiuddin
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
