WP/33660/2026 of M/s. Sreekar Sales and Services Vs Deputy State Tax Officer on 6 October 2026

[ 35141

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

(Special Original Jurisdiction)

TUESDAY, THE SIXTH DAY OF OCTOBER

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE JUSTICE MOUSHUMI BHATTACHARYA

AND

THE HONOURABLE SMT JUSTICE RENUKA YARA

WRIT PETITION NO: 33660 OF 2026

Between:

M/s. Sreekar Sales and Services, rep. by its Proprietrix, Mr. Manga Devi Gudimella, 1-7-'148, Ground Floor, South Kamala Nagar, ECIL Post, Hyderabad, Medchal Malkajgiri, Telangana-500 062.

...PETITIONER

AND

1. Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Keesara-l Circle, Malkaigiri Division, Telangana.

2. Deputy State iax Officer, O/o Assistant Commissioner (State Taxes), Cherlapally Circle, Uppal Division, Telangana.

3. State of Telangana, rep. by its Secretary to Government (Revenue) CT-ll' State Taxes / Commercial Taxes Department, Secretariat, Hyderabad.

...RESPONDENTS

Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 'l "t Respondent in cancelling the GST registration certificate of the petitioner vide GST No.36AOGPM2524R1ZH, suo moto as illegal, arbitrary and in contravention of fundamental right to carry business under Article 19(1Xg) of the Constitution of lndia and also contrary to Section 37(5) of the Central Goods and Service Tax Acl,2017 and the Telangana Goods and Services Tax Act, 2017 and consequently set-aside the order for Cancellation of Registration dated 26.11.2024 of the 1"r Respondent.

l.A. NO: 1OF 2026

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the order of 1"t Respondent daied 26.11 .2024 and consequently direct the 2nd Respondent to Revive the GST Registration portal of the petitioneis GST No. 36AOGPM2524R1ZH, pending disposal of the above Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

Counsel for the Petitioner: SRI K.P.AMARNATH REDDY

Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

The Court made the following: ORDER

HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HON'BLE JUSTICE MOUSHUMI BHATTACHARYA

AND

THE HONOURABLE SMT JUSTICE RENUKA YARA

WRIT PETITION No.33660 of 2026

(CNR No. HBHCO to6a99A2026

DATE: O6.1O.2O26

Between:

I\4 / s. Sreekar Sales and Services

Petitioner

And

The Deputy State Tax Officer,

O/o. Assistalt Commissioner (State Taxes), Keesara - i Circle, Malkajgiri Division, Tclangana ald 2 othcrs.

..Respondents

ORDER: (Per Hon'ble Justice Moushumi Bhattacharya)

Mr. K.l'].Amarnath Reddy, learned counsel appearing for the petitioner'

Mr. Swaroop Oorllla, the tearned Special Government Pleader representing Mr'

N.Bhujanga Rao, the lealned DeputY Solicitor General of India appearing for the respondents.

an

The present Writ Petrtion has been fi1ed seeking to set aside otrder dated 26.11.2024 passed by the respondent No 1

MB,J & RY,J

vvP 33660_2a26

canceling the GST registration certificate of the petitioner bearing GST No. 36,40 GPM2S24RLZH

We have heard learned counsel appearing for the petitioner a:d the learned Special Government pleader appearing for the rerspondents.

3.

The learned Special Government pleader appearing for the respondents has placed an order dated 10.03.2026 pra5sgd 6y.

Co-ordinate Bench in W.p. No.7176 of 2026, whereby the Co_

ordinate Bench has gralted liberty to the petitioner therein to approach the respondent No. 1 within one week for submission of al Application for revocation of cancellation of GST registration in physical form. The respondent No. 1 was directed to entertain such Apolication and take decision on the same, in accordance with law, within a period of three weeks thereafter.

4.

The Court is informed that the issue involved irL both the marters is identical as to whether the petitioner,s GST rr:gistration can be cancelled for failure to file returns for a consecutive period of s:x months.

To

o

PSK.

MB,J & RY,J

wP_33660_2026

5.

Hence, considering the simultareous circumstances in both the matters, W.p. No.3366 O of 2026, along with all connected applications, is disposed of by granting riberty to the petitioner to fi1e an Application before the respondent No.2 for revocation of carcellation of GST registration in physical form within one week from tomorrow i.e., 07.1O.2026. The respondent No.2 shalt consider such Application and take a decision thereupon, in accordance with law, within a period of three weeks from the date of hling of such Application by the petitioner. There shal be no order as to costs.

SD/. L. USHA RANI

ASSISTANT REGISTRAR

//TRUE COPY//

SECTION OFFICER

The Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Keesara-l Circle, Malkaigiri Division, Telangana.

The Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Cherlapally Circle, Uppal Division, Telangana.

The Secretary to Government (Revenue) CT-ll, State Taxes / Commercial Taxes Department, Secretariat, Hyderabad, State of Telangana.

One CC to SRI K.P.AMARNATH REDDY, Advocate IOPUC]

Two CCs to SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX, High Court for the State of Telangana. [OUT].

One CC to [OPUC]

Two CD Copies

M,

HIGH COURT

DATED: 0611012026