IN THE HIGH COURT 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.Mohiuddin Writ Petition No.24815 of 2024 Dated: 28.01.2026 Between:

M/s. Moon Bean rep. by its Managing Partner Bitla Vinay Reddy ...Petitioner and The Union of India Rep. by its Under Secretary Ministry of Finance South Block Central Secretariat New Delhi and 4 others.

...Respondents

Order

Mr. A.Venkataswamy Yadav, learned counsel appears for the petitioner.

Mr. K.Sai Akarsh, learned Assistant Government Pleader represents Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax for respondents No.2 to 5.

2. The Goods and Services Tax (GST) registration certificate of the vide petitioner bearing No.36AAWFM2918H2ZT was cancelled impugned order passed in Form GST REG-19 dated 24.03.2023, for non-filing of returns for a consecutive period of six months. The petitioner preferred a time-barred appeal against the order of cancellation of registration certificate, which has been dismissed on the ground of delay. Thereafter, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST registration certificate.

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