M/s. GRB Constructions v. Peputy State Tax OJficer, 0/o Assistant Commissioner (State Taxes), Vanasthalipuram-l Circle, Saroornagar

Learned counsel Sri K.P.Amarnath Reddy appears for the petitioner Sri Swaroop Oorilta, leamed Special Government Pleader for State Tax, appears for the respondents. , I

The GST registration of the petitioner bearing No.36BJUPG7327L2Z\ was cancelled vide impugned order passed in 2 Form GST REG-19 dated ll.ll.2o24 for non-frling of returns for a consecutive period of six months. The writ petition has been f,rled on

05.03.202'.6 for revocation of the cancelration of GST registration of the petitioner.

Learned counsel for the petitioner submits that there are no outstandi:rg GST dues left to be paid by the petitioner. [r is submitted that non-filing of the returns was for the reason that its consultant had not frled returns due to personal inconveniences and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration, but the GST portal does not permit it as being beyond the time limit prescribed for submission. Therefore, he prays that respondent No.l may be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law.

Le:arned Special Government pleader for State Tax submits that he does not have instruction on the assertion that no outstanding dues remain against the petitioner. The cancellation of GST registration was only on a.ccount of non-filing of returns for the consecutive period of six months. He submits that if the petitioner is directed to approach respondent No.l, its application can be entertained manually as the GST I I I i T I 3 portal does not permit submission of application beyond the prescribed time limit. [t is also submitted that respondent No.l would consider the application in accordance with law-

Having regard to the aforesaid facts and circumstances and also taking note of the fact that the GST registration of the petitioner was cancelled on account of non-filing of, returns for the consecutive period of six months, in case the petitioner approaches respondent No.l within a period of one week from today for submission of application for revocation of cancellation of GST registration in physical form, respondent No.l would entertain it and take a decision thereupon, in accordance with law, within a period of three weeks thereafter.

The Writ Petition is, accordingly, disposed of. However, there shall be no order as to costs. Miscellaneous petitions, pending if any, stand closed. \ To, Sd/-S.MALLI KARJU NA RAO ASSISTANT REGISTRAR 6 SECTION OFFICER ,/TRUE COPY/

The Deputy state Tax officer, 0/o Assistant commissioner (state Taxes), Vanasitiiiiiruram-l Ci rcl e, Saroornagar Division, Telangana. -Oepirtment,

2. The Secretary to Government (Revenue) CT-ll, State-Taxes / commercial Secretariat, Telangaha State, Hyderabad. 3. One CC to SRI K.P.AMARNATH REDDY, Advocate' [OPUC] 4. One cc to sRl SWAROOP OORILLA, SPL.G.P for state Tax. [oPUC] 5. Two CD CoPies. BSK tu PMK k*,.' I I a t sE LJ U 2 $ lllfiff 2[28 * q HIGH COURT D ATED;r1 0/03/2026 ORDER WP.No,7176 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS l r<< zslslz-s