its Managing Director Swetha v. The Superintendent of Central Tax, Uppal-JJl

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 r order or direction particu larlv one in the nature of Writ of Mandamus setting aside the order for cancellation of Registration passed by the first respondent in Form GST REG - 19, vide Ref' No' 2A361224026199K' dated 10.12.2024 as arbitrary, illegal, contrary to the provisioJrs of the CGST Act' prolou-nce-ment$--of this 2017t TGST AC1 2017, and contrary to -the -J-udieia! Hon'ble Court on the self-same subject and violation of Article 19(1Xg) of the Constitution of lndia. I \ I I I lA NO: 1 oF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the Order for Cancellation of Registration passed by the first respondent in Form GST REG - 19, vide Ref. No. 2A361224026199K, dated 10.12.2024, Pending disposal of the Writ Petition. Counselfor the Petitioner : SRI PUPPALA BHARATH NANDAN Counsel for the Respondent No.1:SRl DOMINIC FERNANDES, Sr.SC FOR CBIC counser for the Respondent No.2 ' 3XLt""T,:iH:l$t?i,0," The Gourt made the following: ORDER ';;:,i.. t. l (fr IN THE HIGII COURT FOR THE STATE OF TELANGAh[A AT HTDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN DATED -. ts.12.202s Between: IWs. SMA Devices Private Limited AND The Superintendent of Central Tax, Uppal-trI CGST Range, Uppal CGST Division, Hyderabad, and another ORDER: Petitioner Respondents Sri P. Bharath Nandan, learned counsel appears for petitioner. Sri Dominic Fernandes, learned Sbnior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent No.1.

2. The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No"2A361224026199K / I 2 HCJ w (Ar&s, J) & .P.No.38384 GMM, J ot 2025 was cancelled vide order for Cancellation of Registration passed in Form.GST REG-19 dated 10.12.2024 for non-filing of returns for a consecutive period of six months. Now, it is time-barred to prefer an appeal by the petitioner against the order of cancellation of GST Registration Certificate. Therefore, the petitioner has filed the instant Writ petition for revocation of cancellation of GST Registration Certificate.

3. 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 accountant of the petitioner had not filed returns on the bona fide impression that the petitioner had no business during the relevant tax period and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST Registration certificate, the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner prays that respondent No.l may be i i I I I t I \ ,/1, ' 3 HCJ (AK.rS, J} & GMM, J W.P.No.38384 of 2O25 directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law.

4. 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-filing of returns for the consecutive period of six months.

5. 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 of returns for the consecutive period of six months, if the petitioner approaches the competent authority within a period of one week 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. 4 HCJ (AKrS, J) & GMM, J W.P.No.38384 of 2025 d.;

6. 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 COPY/ To, 1 The Superintendent of Ce Division, H.No. 3-4-1 1812, Hyderabad- 500013. SD/.M. OSMAN ALI BAIG REGISTRAR N OFFICER , Uppal CGST f,

2. The Secretary, Department of Revenue, Union of lndia, IVlinistry of Finance, North BIock, New Delhi- 110001

3. One CC to SRI PUPPALA BHARATH NANDAN, Advocate. IoPUC] 4. One CC to SRI DOtVllNlC FERNANDES, (senior standing counsel for CBIC). 'IoPUC]

5. One CC to SRI N.BHUJANGA RAO, Deputy Solicitor Generalof lndia, High Court for the State of Telangana at Hyderabad. [OPUC]

6. Two CD CoPies. BSK BS .--,...-__--._- . I I !r l; :l ,i I I t ! iI I I I l, iI it] r I I I t i li, ij: ti, HIGH COURT DATED:1511212025 ORDER WP.No.38384 of 2025 - _---- .. .t.r rE rt !F, * -l!!_rk-ilIr! tsr! ,.. - t THE S 04- L) * I S P-OS I N G O F -T H E I'VRIT.P-ETITI O N WITHOUT COSTS 9? t* : E I I I r- i...', l. ' . .r :::...:, '.. . ., . ,, . . :' I '.::'1.: ., ,....., ".;!r,j;.:.,:".;..,j., ,:;,, ,.. ,i,:::, .,,._ , i.,:.. r1. ,.. ,. i ,:j-il. ..- -'a ". ' ,,.:..,::.: +..ir-r.ti'.-.EE. ...'&sftr& . - ;_i* ${ +;'(. 8