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.9279 of 2026 Dated: 31.03.2026 Between:

Sai Srinivasa Pharmacy …Petitioner and The Superintendent, Office of the Superintendent, Mancherial Circle, H.No.1/1-2, Bypass Road, Mancherial – 504 208, and 2 others.

…Respondents

ORDER:

Learned counsel Sri Gajanand Chakravarthy, representing learned counsel Sri Upadhyay Raghavender, appears for the petitioner through video conferencing.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondents No.1 and 2.

2. The Goods and Services Tax (GST) Registration Certificate of the petitioner bearing No.36ABYPN9134H1ZY was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated 12.08.2025 for non-filing of returns as contemplated under Section 29(2)(b) of the Central Goods and Services Tax Act, 2017. The petitioner filed an application for revocation of cancellation of registration on 27.08.2025. A show cause notice was issued on 09.09.2025. The consultant of the petitioner failed to info