THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH

AND

THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN

WRIT PETITION No.34070 of 2025

ORDER:

Mr. V.Ganesh Bhujanga Rao Vadduri, learned counsel for

the petitioner.

Mr. K.Sai Akarsh, learned Assistant Government Pleader

representing Mr. Swaroop Oorilla, learned Special Government

Pleader for State Tax appears for respondent Nos.1 and 2.

Ms. M.Bhagyasri, learned counsel representing

Mr. N.Bhujanga Rao, learned Deputy Solicitor General of India

appears for respondent No.3.

2. The GST registration of the petitioner bearing No.36ATFPM7374K2Z3 was cancelled vide impugned order passed in Form GST REG-19 dated 03.10.2024 for non-filing of returns for a consecutive period of six months. The writ petition has been filed on 10.11.2025 for revocation of the cancellation of GST

registration of the petitioner.

3. Learned counsel for the petitioner submits that there are no outstanding GST dues left to be paid by the petitioner. It is submitted that non-filing of the returns was because of the

miscommunication and time gap between the petitioner and the Chartered Accountant and there was no intentional delay. Though the petitioner has sought to file an application for r