Telangana High Court
WP/32924/2026 of M/s. Bhumaiah Electricals and Civil Works Vs Deputy State Tax Officer on 1 October 2026
THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE FIRST DAY OF OCTOBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITION NO: 32924
[ 35181
IN THE HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(SPecial Original Jurisdiction)
THURSDAY, THE FIRST DAY OF OCTOBER
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH
AND
THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY
WRIT PETITION NO: 32924 OF 2026
Between:
lr//s. Bhumaiah Electricals and Civil Works, rep by its Proprietor, [\rlr. Saragu Bhumaiah, 1-5-423, Gandhi Nagar, Kamareddy, Telangana-503 1'1 '1 .
.....PETITIONER
AND
1- Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Kamareddy Circle, Nizamabad Division, Telangana.
2. Appellate Joint Commissioner (ST), Golkonda Division, Hyderabad.
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 1st Respondent in cancelling the GST registration certificate of the Petitioner vide GST No.36ERRPB7949\'[1ZU, on 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 Act, 2017 and the Telangana Goods and services Tax Act, 2017 and consequently set-aside the order for Cancellation of Registration dated 223 2025 of the l"tRespondent and the appeal order dated 21.9.2026 of the 2nd Respondent.
l.A.NO:1 OF 2026
Petition Under Section 151 CPC praying that in the circumstances stated in the affid:rvit filed in support of the petition, the High Court may be pleased to suspend the orders of the 1't and 2nd Respondents, dated 22.3.2025 and 21.9.2026
consequently direct the 1"t Respondent to Revive the GST Registration portal of the Petitroner GST No 36ERRPB7g4gM1zu, 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 OOR|LLA, SPECtAL GOVT
PLEADER FOR STATE TAX
The Court made the following ORDER
Page 1 of 4
IN THE HIGH COURT FoR THI STATI' OT' TELANGANA
AT HYDERABAD
THE
ON'BLE THE CHIEF JUSTICE SRI APAR.ESH KUMAR SINGH
E HON'BLE SR] JI,IST CE VAKI
RAMAKR
A REDD
S
WRIT PE'IITI On- No.32924 of 2026
(CNR.No. HBHC0 I 0668 7 32026)
Dated:01.10.2026
Between:
l\,Vs. Bhurraiah E,lcctricals and Civil Works Rep., by'its Proprietor Mr. Sara-qu Bhumaiah.
Kamareddy, Telangana.
...Petitioner
And
Deputy State Tax Officer,
O/o. Assistant Cornmissisoner (State Taxcs).
Kamareddv Circle, Nizamabad Division.
1-elangana and 2 others.
. . . Respondents
ORDER:
l leard Mr. K.P. Amarnath Reddy. lcarned counsel lor the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State l-ax appearing fbr the rcspondents
2. The Goods and Services Tax (GST) regislration ceftificate of the petitioner bearing No.36ERRI,B7919MlZ,ll was cancelled vide irnpugned order in Ironn GS'f RliG- t9 tjatcd 22.03.2025 Ibr non-tiling ol returns for a consecutive pcriod ol' six rnonths. I'he petitioner ANID
preferred a tirre-barred appeal against the order of cancellation of GST registration. rvhrch has been disrnissed on the gronnd ol delay Thereafter, the petitioner has filed the instant Writ Petition lor revocation of cancellation ol GST registration
3. l,earned counsel for the petitioner submits that afterrnath Covid- l9 pandernic, petitioner suflered heavy losses in the business and could not continue its business and its accountant failed to file retums after Oclober. 2023. h is subr-nitted that non-filing of retums was for the reason that the proprietor ol'the petitioner has corrpletely relied upon the Accountant for filing ol the monthly returns and he was also unaware of thc shol' cause notice and there rvas no intentional delav. Thc,ugh the petitioner has sought to flle an application for revocation of cancellation ol' GSl registration. the GST portal did not permit the petitioner as being beyond the time lirrit prescribed lor submission. Therelore, the petitioner pral's that respondent No. I ma1, be clirected to entertain the petitioner's application manually and take a decision thereupon in accordance with law
4. Learned Special Governrnent Pleader lor State Tax submits that the apparent reason lbr cancellation ol GST registration of the petitioner was on account of non-filing of returns for a consecutive period of six months
Page 2 of 4
Having regard to the aforesaid racts and circurnstances, we are inclined to allow liberty to the petitioner to approach the competent authority within a period of two weeks fiom today for submission of application for revocation of, cance ation or GST registration online and if it is not being accepted lor any technical reasons, then to submit it in physical form. The competent authority w,ould entertain it and take a decision thereon in accordance u,ith lau, w,ithin a period of three weeks thereafter.
Page 3 of 4
The instant writ petition is accordingly clisposed of. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. SD/. K.BHAVANI SWAMY ASSISTANT REGISTRAR //TRUE COPY' To SA SECTION OFFICER l The Deputy State Tax officer, o/o Assistant commissioner (State Taxes),
- Kamareddy Circle, Nizamabad Division, Telangana.
2. The Appeltate Jojnt Commissroner (ST), CottolnJa Oivlsion, Hyderabad. 3 The secretary to Government (Revenue), cr-[, state taxes / commerciar . Taxes Department, Secretariat, State of Telangana at Hyderabad.
4. One CC to SRt K.P.AMARNATH REDDY, nOv6caL tOpUCl
5. ONE CC tO SRI SWAROOP OORILLA, SPECiAL GOVT PLEADER FOR STATE TAX toPUCI
6. Two CD Copies TKS v\-
., l HIGH COURT DATED: 0111012026
ORDER
WP.No.32924 ot 2026 DISPOSING OF THE W.P WITHOUT COSTS. \-\L- "L6 1r U l,i l. 1H c \ J a7 }cT 2025 ), t $ \- ts o Y /-Ot*j*
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