High Court · 2025

Sarvana Tryitfirst lndia Private Limited, Rep by Sriganesh Manikrao H.No. 2-78134, KPR Colony, Hyderabad, Telangana- 500089 its Director Sultanpurkar Puppalaguda, Manikonda, ...PETITIONER AND 1 2 The Deputy State Tax Officer,, Rajendranagar-ll Circle, Saroor Nagar Division, Telangana. Assistant Commissioner, Rajendranagar-ll Circle, Saroor Nagar Division, Telangana.

3. The Commissioner of State Tax,, The State GST Department, State GST . Commissioner Office, Nampally, Opp. to Gandhi Bhavan, Hyderabad. 4. The State of Telangana,, Rep. by its Principal Secretary, Revenue (CT) Department, Hyderabad

5. Union of lndia,, Through Joint Secretary, Department of Revenue' Ministry of Finance, North Block, New Delhi-110001 ...RESPONDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order, or direction, particularly in the nature of mandamus to. (A) Set aside the impugned show cause Notice for cancellation of registration issued in Form GST REG-'17/31 bearing Reference No' 2A360224014O11F dated OGtO2t2024, and the consequential Order of cancellation of registration issued in Form GST REG-19 bearing Reference No. 2A3608240664193 dated 2310812024 as the said notice . nd orders are void, arbitrary, illegal, issued without authority of law and jurisdictir n, and in violation of the principles of natural justice (or) (B) Direct Restondents to accept manual/physical applicatron for revocation of Cancellation ot iST registration. Counsel for the Petitioner:SRl. JAI KISHAN SOLANKI Counsel for the Respondents No 1 To 4: SRI K. SAI AKARS I AGp REPRESENTING SRI SWAROOP OORILLA, Special Govt [,, ]ader for State Tax Counsel for the Respondent No 5: SRt K. ARVIND CENTR,C _ GOVERNMENT COUNSEL REPRESENTING SRI N. BHUJANGA RAO, DEPL ry SOLICITOR GEt\rl RAL OF tNDlA. The Court made the following: ORDER t IN THI HIGH COI'RT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHII'DDIN wRIT PETITION No.38796 of2025 Dated:18. 12.2O25 Between: Sarvana Tryitfirst India Private Limited ...Petitioner The Deputy State Tax Officer, . Rajendranagar-II Circle, Saroor Nagar Division, Telangana, and 4 others. ORDER: ..,Respondents Learned counsei Sri Jai Kishan Solanki appears for the petitioner through video conferencing. Sri K.Sai Akarsh, learned Assistant Government Pleader, representing Sri Swaroop Oorilla, learned Special f 2 Government Pleader for State Tax, appears for - :spondents No.l to 4 Sri K.Arr.incl Kumar, learned Centrai I overnment Counsel, representing Sri N.Bhujanga Rao, leir- Led Deputy Solicitor General of India, appears for responde - t No.5.

2. The Goods and Services Tax (GST) i egistration Certificate of the petitioner bearing No.36ABFCi OT\2GLZN was carcelled vide the Order for Car-r,: :llation of Registration passed in Form GST RE(i 19 dated

23.08.2024 for non-filing of returns for a :onsecutive period of slx months. Now, it is time-barred t r prefer an appeal by the petitioner agalnst the order of car cellation of GST Registration Certilicate. Therefore, the pt: itioner has filed the instant Writ Petition for revocation of r ancellation of GST Registration Certificate.

3. Learned counsel for the petitioner submi, r that there are no Goods and Services Tax dues teft to be taid by the petitioner. It is submitted that non-filing of ret_ rns was for the reason that the accountant of the petitior er was not l ' + 3 technically skilled to use computer to file online returns and there was no intentiona-1 delay. Though the petitioner has sought to file an application for revocation of cancellation of GST Registration Certihcate, the GST portal does not permit the petitioner as being beyond the time Iimit prescribed for submission. Therefore, the petitioner prays that respondents No.l to 4 may be directed to entertain the petitioner's appiication manually and take a decision thereupon in accordance with iaw.

4. Learned Assistant Government Pleader appearing for respondents No.l to 4 submits that he tloes not have instructions 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 accolrnt of non-fiiing of returns for the consecutive period of six months.

5. Having regard to the a-foresaid facts arld circumstances and also taking note of the fact that the GST registration certificate of the petitioner was cancelled on account of non-liling of returns for the consecutive I 4 period of six months, if the petitioner appr ( aches the competent authority within a period of one veek from toda1, for submission of application for rc,, rcarion of cancellation oi GST Registration Certificate, i r physical form, the competent authority would entertair-r t ar-rd take a decision thereupon in accordance with Ia,, within a period of three weeks thereafter.

6. The instant wnt petition is accordingly ,l sposed of. There sha]l be no order as to costs. Miscellaneous applications pending, il lny, shall stand closed //TRUE COPY/i i.;. GOWRI SHANKAR S ISTANT REGISTRAR / SECTION OFFICER SDIA.I- ,/ \.As i\ I \..,i Il,q P"prly State Tax Officer,, Rajendranagar_ll Crrcte )aroor Nagar Division, Telangana. Assistant Commissioner, Raiendranagar_lt Circle, Sarc c - Nagar Division, Telangana. The Commissioner of State Tax,, The State GST Depar nent, State GST "Uy,JerrUiO. - Commissioner Office, NampailV, Opp. to CinOfri iln"Ju,,, The Principal Secretary, Revenue (CT) Department, 11,a gp25s6 Telangana The Joint Secretarv Union of lndia,, , Department of Rr \ -nue. l\ilrnistry of Finance, No(h Bto-ck. New Dethi-r'i 000T One CC to SRl. JAt KTSHAN SOLANK|, Advocate [Ot, ,C] - .. - ' To, 2 3 4 q 6 t. Hyderabad. [OUT]

7. Two CCs to cp FOR STATE TAX , High Court for the State of Tetangana at 8 One CC to SRI N. BHUJANGA RAO, DEpUTy SOLIC|TOR GENERAL OF lNDtA. 9. Two CD Copies DAN loPUcl BSw HIGH COURT DATED:18fi212025 \ \ ORDER WP.No.38796 of 2025 ' .!; \ t-s t '-\' + CE() LL t.,. r!l + DISPOSING OF THE WRIT PETITION WITHOUT COSTS \} ^aft eO\ kA*2 ?\\'