Disposed

M/s. Cbr Logistics v. the Deputy State Tax Officer

Telangana HC9 Jan 2026WP/929/2026

Case brief

AI extract

What is this about?

A logistics firm's GST registration was cancelled for non-filing of returns; its revocation application and belated appeal were rejected. The High Court disposed of the writ petition by granting liberty to apply afresh to the competent authority under Rule 23(1) within two weeks, subject to payment of outstanding tax dues.

What did the court decide?

Liberty granted to file a fresh revocation application under Rule 23(1) of the Telangana GST Rules within two weeks, to be considered per law subject to payment of dues; no costs.

M/s. Cbr Logistics Vs the Deputy State Tax Officer — GST and Indirect Tax | Telangana HC (2026)

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[³⁴⁸⁸ I

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IN THE HIGH COURT FOR THE STATE OF TETANGANA AT HYDERABAD

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(Special Original J urisdiction)

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FRIDAY, THE NINTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND

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THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN

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WRIT PETITION NO: 929 OF 2026

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Between:

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M/s. CBR Logistics, Haivng address at 5-18, Neelojipalli Village, Boinpalli Mandal, Rajanna Sircilla, Telangana- 505 402 Represented by its Managing Partner, Ellandula Chiranjeevi, S/o. Lingaiah, aged about 47^years, R/o. Q No. F-200, OCC Colony, Devapur, Adilabad, Telangana- 504 218.

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.....PETITIONER

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AND

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The Deputy State Tax Officer, O/o. Assistant Commissioner of ST, Siricilla Circle, Karim Nagar Division, H. No. 7-1-25,2nd Floor, TNGO's Building, Mankammathotha, Karimnagar- 50 001 .

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The Appellate Joint Commissioner, Hyderabad Rural Division, Sth Floor, C.T. Complex, Nampally, Hyderabad- 500 004.

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State of Telangana, Represented by its Principal Secretary to Government, Revenue Department (Commercial Tax), Secretariat Complex, 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 bgpleased to issue a Writ, Order, or direction more particularly one in the nature of a Writ of Mandamus, a)declaring order issued, cancelling the GST registration vide Ref. No. 2A360225025417Q in Form GST REG-19 dated 10.02.2025 and the order rejecting the revocation application in Form REG 05 vide ref. no. 2A3605250682785 dated 23.05.2025 by 1st respondent, as being void, arbitrary, illegal, without authority of law and without^{jurisdiction,} violative of the Principles of

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Natural Justice apart from being violative of Articles 1a, 19(1Xg), 21 and 265 ol the constitution of lndia, and to consequently set aside the same by restoring the GST registration of the Petitioner and pass such further or other order(s) as this Honourable court may deem fit and proper in the circumstances of the case and pass such further or other orde(s) as this Honourabre court may deem fit and proper in the circumstances of the case, and/or b)declaring the rejection of the appeal vide order ref. no. 2D361125O898S6V dated 28.11.2025 and Form ApL 02 issued by 2nd respondent, as being void, arbitrary, i egal, without authority of law and without jurisdiction, violative of the principles of Natural Justice apart from being violative of Articles 14, 19(1Xg), 21 and 26s of the constitution of lndia, and to consequently set aside the same by restoring the GST registration of the Petitioner.

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|.A.NO:1 OF 2026

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Petition under Section^'ls1 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 operation of order cancelling the GST registration vide Ref No. 2436o225o25417Q in Form GST REG-19 dated 10.02.2025 in the interest of Justice and equity as othenarise, 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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loylsel^{for the Respondents: SRt SWAROOP OORiLLA, SPEC|AL} GOVT PLEADER FOR STATE TA)(

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The Court made the following ORDER

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IN THE IIIGH COURT FOR THE STATE OF TELANGAI{A AT HYDERABAI)

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THE HON'BLE TTIE CHTEF JUSTTCE SRI APARESH KTIMAR SINGTI AND

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THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN

WRIT No.929 of 2026

DATED : 09.01.2026

Between:

IWs. CBR Logistics

Petitioner

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The Deputy State Tax Officer, O/o Assistant Commissioner of ST, Siricilla Circle, Karimnagar Division, Mankammathotha, Karimnagar and two others

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Respondents

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ORDER:

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Sri V. Veeresham, learned counsel appears for

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petitioner

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Sri Swaroop Oorilla, learned Special Government

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Pleader for State Tax appears for respondents.

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The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36AAQFC8200LIZ6 was cancelled vide Order for Cancellation of Registration

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/ /

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passed in Form GST REG-19 dated 10.02.2025 for non-filing

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of returns for the prescribed periods in contravention of the

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2 HCJ (AKrS, Jl& cMM, J W.P.No.929 of 2026

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provisions of Section 29(2)(c) of the Telangana Goods and Services Tax Act, 2017. Its application for revocation of cancellation was rejected vide order dated 23.05.2025. However, it chose to prefer a belated appeal which has been rejected by the appellate authority vide order dated 2g. 11.2025.

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Learned counsel for the petitioner submits that there are no Goods and Services Tax dues left to be paid by the petitioner. It is submitted that non-filing of returns was for the reason that the petitioner had suffered heavy losses due to vehicle breakdown and lack of new business opportunities during the relevant tax period and there was no intentional delay. Therefore, the petitioner has approached this Court.

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l-eamed Special Government pleader for State Tax submits that the appeal preferred by the petitioner has been rejected on the ground ofdelay. He does not have instruction on the assertion that there were no outstanding dues against the petitioner which in any case, the petitioner has to clear before any such request is to be entertained by the competent

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HCJ^(AKrS, Jl &GMM, J W.P.No.929 of 2O26

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authority under Rule 23(2) of^{the Telangana Goods and} Services Tax Rules, 2017^{(for short 'the Rules'). He also} points out the time limit prescribed under Rule 23(l)^{of the} Rules for approaching the Proper Officer.^{He however submits} that this Court may pass appropriate orders^{as may deem fit in} the facts of the case.

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Having considered the submissions of^{learned counsel} for the parties, it appears that the petitioner^{preferred the}

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appeal belatedly.

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Be that as it may, since the petitioner is^{inclined to} approach the competent authority in terms of^{Rule 23(l) of the} Rules, liberty is granted to the petitioner to do^{so for} revocation of cancellation of its registration within a^{period of} two (2) weeks from today. In case such an application^{is filed,} the competent authority would consider the^petitioner's request in accordance with law. Needless to say, the^petitioner would be required to pay outstanding tax dues, if any.

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HCJ (AKIS, J) & cMM, J W.P.No.929 of 2026

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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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closed.

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