M/s. Ultraazon Projects Pvt. Ltd v. 1. The Superintendent of Central Tax

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 pleased to issue a Writ, Order, or direction more particularly one in the nature of a Writ of Mandamus, declaring the order for cancellation of GST registration vide Ref. No. 2A361024050941T in Form GST REG-19 dated 23.10.2024 issued by 1st respondent, as being void, arbitrary, illegal, without authority of law and without jurisdiction, violative of the Principles of Natural Justice apart from being violative of Articles 14, 1g(1)(gl, 21 and 265 of the Constitution of lndia, and to consequently set aside the same by restoring the GST registration of the Petitioner. 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 order for cancellation of GST registration vide Ref. No. 24361024050941T in Form GST REG-19 dated 23.10.2024 in the interest of Justice and equity as otherwise, the Petitioner will be put to irreparable loss and hardship". Counsel for the Petitioner: SRIV.VEERESHAM Counsel for the Respondent No.1: SRI DOMINIC FERNANDES, Sr. SC FOR CBIC Counsel for the Respondent No.2: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.3: SRI K.SAI AKARSH, AGP, REP. FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX The Court made the following: ORDER 1 I I I I I i , I I T T 1 i I I i I I j I i l : I i i I i i l i i I I I i i I I TN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CTIIEF JUSTICE SRI APARESH KUMAR STNGH THE HON'I}LE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.39932 of 2025 Dated:30.12.2025 Between: M/s. Ultraazon Projects Pvt. Ltd. Petitioner The Superintendent of Central Tax, Fathenagar Range, Kukatpally Division, Lords Court Building, Plot No.80 & 81, Survey No.166, Near South India Shopping Mall, Ushamullapudi Road, A.S.Raju Nagar, Kukatpally, I{yderabad - 500 072, and2 others. ...Respondents OR.DER: [-earned counsel Sri V.Veersham appears for the petitioner Sri Dominic Fernandes, Iearned Senior Standing Counsel lor "r central Board of Indirect Taxes and customs, appears for respondent No. l. 2 Sri K.Sai Akarsh, learned Assistant Government preader, representing Sri Su'aroop Oorilla, learned Special Government pleader for State Tax. appears for respondent No.3.

2. Thc Goods and Services Tax (GST) Registration certificate of the petitioner bearing No.36AADCUl83lHlZH was cancelled vide order for Cancellation of Registration passed in Fonn GST REG-19 dated 23.10.2024 for non-filing of returns for a consecutive period of six months. Non'. 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 only because of death of the father of the Director of the petitioner 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 lbr submission. Therefore, the petitioner prays that n ! t 1 \ 3 respondent No.l may be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law.

4. L.earned Senior Standing Counsel appearing flor respondent No.l 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. I{aving 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 / I a period of three weeks thereafter.

6. The instant writ petition is accordingly disposed of. There shall be no order as to costs 4 Miscellaneous applications, if any pending, shall stand closed SD/-K.MADHAVI ASSISTANT REGISTRAR To, //TRUE COPYII 2' -tiBE Iifi &"r.*tary, G sEcTtoN OFFTCER 1' The. superinten.dent of central rax, Fathenaqar Ranoe Kr rkarnarr, r..' Lo rd s co,,t a-Ji rd i &, F 6i N[:' 8.0 ; iil 8i,"dil;u lii li i,{,[3p,3 gr" f; i,,';si] rd?g Ma r r, U shim uiiiproi Rii il:s' R:d,;'fi', J" r, Ku katpar ry, Hyd era bad Ministry of Finance, North Brock, New Derhi, Union of tndia_ 3. The Princioar Secretary to Governmenl, Revenue Department (commerciar Tax), secrirariat C"rpi"i, Hyd"iroi'0, ?"H6;;;]sT"t" of Tetanlana. 4. One CC to SRt V.VEERESHAM, Advocate [OpUC] 5. ONE CC tO SRI DOMINIC FERNANDES, ST. SC FOR CBIC TOPUC] 6' one cc to sRr N BHUJANGA RAg, DEpury soLrcrroR GENERAL oF rNDrA, Hish court ror tnJ state;ii"ri"s;J"'t Hvl""ilbad [opUCJ 7' Two ccs to sRr swARoop ..RILLA, spl. cp FoR srATE TAX, High court for the State or ie6ngan:'Hyl-"iluro-fdtJT].. 8. Two CD Copies BSR PMK \ t I I r I : ! i I I I I I I I I ! x ! 1 : : ! z I Ft HIGH COURT DATED: 30/1 212025 ORDER WP.No.39932 of 2025 t * S 0 I FF8 2[Z[ * DISPOSING OF THE WRIT PETITION, WITHOUT COSTS le6 )r \r