THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.30371 of 2025

ORDER:

Heard Sri V.Veeresham, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents.

2. The petitioner’s GST registration was cancelled with effect from 31.12.2023 by the order dated 13.09.2024 (Annexure P.4) in Form GST REG-19 issued under Rule 22(3) of the Telangana Goods and Services Tax Rules, 2017 (hereinafter referred to as, “the Rules”), on the ground that the petitioner had failed to furnish the returns for the prescribed period in contravention of the provisions of Section 29(2)(c) of the Telangana Goods and Services Tax Act, 2017.

3. The petitioner, instead of preferring an application for revocation of cancellation of its registration before the same authority within the prescribed time or the higher authority within the extended period of time in terms of Rule 23(1) of the Rules, chose to prefer a belated appeal, which has been rejected by the impugned order dated 29.09.2025.

4. Learned counsel for the petitioner submits that there are no outstanding dues. The pet