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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

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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.

3. Learned counsel for the petitioner submits that though there are no

Goods and Services Tax dues left to be paid by the petitioner, respondent

No.4 issued notice dated 14.01.2023 calling upon the petitioner to show

cause as to why its GST registration should not be cancelled. Due to

personal inconvenience, the petitioner could not submit explanation to the

show cause notice. Consequently, the petitioner’s GST registration was

cancelled by the impugned order dated 24.03.2023. Though the petitioner

has sought to file an application for revocation of GST registration, the

GST portal does not permit the petitioner as being beyond the time limit

prescribed for submission. Therefore, the petitioner prays that respondent

No.1 may be directed to entertain the petitioner’s application manually and

take a decision thereupon in accordance with law.

4. Learned Special Government Pleader for State Tax 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

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cancellation of GST registration was on account of non-filing of returns

for a consecutive period of six months.

5. Having regard to the aforesaid facts and circumstances and also

taking note of the fact that the GST registration of the petitioner was

cancelled on account of non-filing of returns for a 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 GST registration, in physical form, the competent authority

would entertain it and take a decision thereupon in accordance with law

within a period of three weeks thereafter.

6. The instant Writ Petition is, accordingly, disposed of. There shall be

no order as to costs.

Miscellaneous applications pending, if any, shall stand closed.

____________________________

APARESH KUMAR SINGH, CJ

___________________

G.M.MOHIUDDIN, J

Date: 28.01.2026

LUR