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.1755 of 2026 Dated: 22.01.2026 Between:

M/s. Kolipakas Automobiles & Engineering Works …Petitioner and Deputy State Tax Officer, Mancherial District, Adilabad, Telangana State, And 4 others.

…Respondents

ORDER:

Learned counsel Sri T.N.Reddy appears for the petitioner.

Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.1 to 4.

2. The petitioner’s registration was cancelled for non-filing of returns for a continuous period of six months vide order dated 08.08.2023. Earlier its application for cancellation of registration on voluntary basis was rejected vide order dated 12.08.2021. However, in ignorance and because of closure of business, it did not file the returns consecutively for six months, which led to cancellation of its registration. The petitioner has thereafter also been imposed tax liability vide proceedings under Section 73 of the Telangana Goods and Services Tax Act, 2017, vide order-in-original dated 28.08.2024. Both these orders are challenged in the present writ petition.

3. However, during the course of submissions, learned counsel for the petitioner does not press the challenge to the order-in-original in the same petition and sought liberty to assail it in independent proceedings.

Liberty, as prayed for, is allowed.

4. Learned counsel for the petitioner submits that the petitioner may be allowed liberty to seek revocation of the cancellation of registration by moving an application before the competent authority in accordance with law.

5. Learned Special Government Pleader for State Tax submits that the period prescribed under Rule 23 of the Telangana Goods and Services Tax Rules, 2017, has long expired for seeking such revocation by the highest competent authority. However, this court may pass an order as may be deemed fit and proper in the facts and circumstances of the case.

6. Having regard to the aforesaid facts and circumstances, since the cancellation of registration has occurred on account of non-filing of returns for a continuous period of six months after the petitioner’s voluntary application for cancellation of registration was rejected on 12.08.2021, this court is of the opinion that the petitioner may be allowed an opportunity to seek revocation of cancellation of registration as it intends to conduct its business again. If the petitioner makes such an application within a period of two weeks before the competent authority, it may be considered in accordance with law subject to payment of outstanding dues, if any.

7. The 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

22.01.2026 vs