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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.10633 of 2026 Dated: 09.04.2026

Between:

M/s. Shiva Sai Granites, Rep. by its Managing Partner, Mrs. Nagamani Para,

Khammam, Telangana.

...Petitioner and

Deputy State Tax Officer, O/o. Assistant Commissioner (State Taxes)

Khammam-II Circle, Warangal Division, Telangana and 2 others.

...Respondents

ORDER

Heard Mr. K.P.Amarnath Reddy, learned counsel for the petitioner

and Mr. K.Sai Akarsh, learned Assistant Government Pleader for State Tax

appearing for the respondents.

2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36ACDFS9695L1Z6 was cancelled vide impugned order in Form GST REG-19 dated 22.01.2024 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 GST registration, which has

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been dismissed on the ground of delay. Thereafter, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST registration. 3. Learned counsel for the petitioner submits that aftermath of Covid-19 pandemic, petitioner suffered heavy losses in the business and could not continue its business and its accountant failed to file returns. It is submitted that non-filing of returns was for the reason that the proprietor of the petitioner has completely relied upon the Accountant for filing of the monthly returns and he was also unaware of the show cause notice and there was no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration, the GST portal did 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 Assistant Government Pleader for State Tax submits that the apparent reason for cancellation of GST registration of the petitioner 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

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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 cancellation 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: 09.04.2026

ES