It//s. Srinivasa Service Station v. Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Warangal-Urban-lll Circle, Warangal

Learned counsel Sri K.P.Arnarnath Reddy appears for thc petitioner Sri Sr.varoop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents

The GST registration certificate of the petitioner bearing No.36AFMPB4439F IZK was cancelled vide impugned order passed in FORM GST REG-19 dated 22.02.2023 for non-filing ofl rerurns fbr a 2 continuous period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of registration certificate which has been dismissed on the ground of delay. Thereafter, the petitioner has Iiled the ittstant Writ Petition for rcvocatiotl of cancellation of GST registration certi fi cate.

Learned counsel for the petitioner submits that there are no GST dues left to be paid by the petitioner. [t is subrnitted that non-filing of returns rvas tbr the reason that the proprietor of the petitioner has cornpletely relied upon the Mattagcr {br Frling of the monthly returns and it was also unaware ol the show cause notice and there was no intentional delay. 1'hough the petitioner has sought to file an application for revocation o{' cancellation of GST registration certificate but the GST portal docs not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, he prays that respondent No.1 rnay be directed to entertaitr the petitioner's application manually and take a decision thcreupon iu accordance with law.

Learned Special Government Pleader for State 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 for cancellation of GST registration certificate was on account of \ non-frling of returns for the continuous period of six months. I 3

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-filing o[' returns for the continuous period of six months, if the petitioner approaches the competent authority rvithin a period of one week from today fcrr submission of application f,or 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.

The instant Writ Petition is accordingly disposed of. There shall be no order, as to costs. Miscellaneous applications, if any pending, shall stand closed \ //TRUE COPYII SD/. AHMED ABDULLAH KHAN ASSISTANT REGISTRAR SECTION OFFIGER The Deputy. State. Tq gffiqgr, o/o Assistant commissioner (state Taxes), Warangal-Urban-tll Circle, Warangal Division, Telinoina. The Appellate Joint commissionei 1sr;, punjagutti bivision, Hyderabad. The secreta ry to Govern ment ( reveh ueii cr- [t, biiieTaieslboid;; I I axes Department Secretariat, Hvderabad. One CC to SRl. K. P. AMARNATH RLDDY, Advocate tOpUCI Two CCs to SPECIAL GoVERNMENT PLEADER ToR STniE TAX, High Court for the State of Telangana, at Hyderabad fOUn Two CD Copies To, 1 2 3

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6. BM LS € / .?.\ HES I o(, ? I lrll 2$l[ -/ I * -:i a'i t. l HIGH COURT DATED iz0l0112026 ORDER WP.No.1460 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT GOSTS q \ ?x