Telangana High Court
WP/31773/2026 of Rella Ekanath Reddy Vs The State of Telangana on 23 September 2026
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY THIRD DAY OF SEPTEMBER 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
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IN THE HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
WEDNESDAY, THE TWENTY THIRD DAY OF SEPTEMBER
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: 31773 OF 2026
Between:
Rella Ekanath Reddy, S/o. Nagi Reddy, Aged about 57 years,Rl/o,20-93/1 , Guilt Jadcherla, Mahabubnagar - 509301, Telangana. GSTIN.
36AAJPE81 60A 122. Application reference No.(ARN).4,43601 2301 9437H
...PETITIONER
AND
1- The State of Telangana, Represented by its Principal Secretary, Revenue(CT)
Department, Secretariat, Hyderabad
2. The Joint Commissioner, State Tax DepartmenU GST Department, Mahabubnagar Division, Telangana.
3. The Assistant Commissioner, State Tax DepartmenV GST Department, Jadcherla Circle, Mahabubnagar, Telangana.
...RESPONDENTS
Petition under Arlicle 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 an appropriate Writ, direction, or Order, more particularly one in the nature of Writ of Mandamus declaring the action of the respondents in issuing the Proceedings reference No.2A3603230500875, dated 18-03-2023, Order for cancellation of registration of the petitioner vide GSTIN/UTIN. 36AAJPE8160A1Z2
on the ground of failure to furnish returns for a continuous period of six months and other grounds under Section 29(2)(c) read with Section 39 of the Central Goods and Services Tax Act, 2017 and the corresponding provisions of the State GST Act is is highly illegal and unjustified with a direct the respondents to restore/reactivate the petitioner's GST Registration bearing GSTIN/UTIN. 36AAJPE8160A1Z2, enabling the petitioner to file statutory returns, issue tax invoices, generate e-way bills and carry on lawful business and pass 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 direct the respondents to restore/reactivate the petitioner'r; GSr Registration bearing GSTIN/urlN. 36AAJPE8160A1Z2, enabting the pettioner to fitJstatutory returns, issue tax invoices, generate e-way bills and carry on lawful business.
l.A. NO: 1 OF 2026
Counsel for the Petitioner: MR. M. V. L. SR|NIVAS, REp. FOR MR. M. V. S. SAI
KUMAR
Counsel for the Respondents: MR. SWAROOP OORILLA, SPECIAL Gp FOR
STATE TAX
The Court made the following: ORDER
IN THE HIGH
OURT FOR THE STATE OF TELANGANA
C
AT HYDERABAD
The Hon'ble The Chief Justice Sri Anaresh Kumar Sinsh
and
Th Hon'b e Sri
ustice Vakiti Ra
akris
na Red
Writ Petition No.31773 of 2026
(CNR No. H 8HC0 t 0632062026)
Dated: 23.09.2026
Betrryeen;
Rella Ekanath Reddy,
S/o. Nagi Reddy.
...Petitioner
and
The State of Telangana,
Rep. by its Principal Secretary.
Revenue (CT) Department,
Secretariat, Hyderabad and 2 others
.,.Respondents
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Order:
Mr. M.V.L.Srinivas, learned counsel represents Mr. M.V.S.Sai Kumar, learned counsel for the petitioner. Mr. Swaroop Oorilla, leamed Special Govemment pleader for State Tax appears for the respondents.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing Number 36AAJpEg160 Arz2 was cancered vide impugned order in Form CS'l REG_19 dated 1g.03.2023. on the ground of failure to furnish retums fbr a continuous period of six months. The petitioner has preferred the instant Writ petition for revocation of cancellation of the GST registration.
3. Leamed counsel for the petitioner submits urat the petitioner faced severe financial difficulties and businer;s slow dorvn during the relevant period, due to which his business operations were adversely affected and he could not file GSJ'retums within the prescribed time. Meanwhile, his GST registration was cancelk:d for fhilure to furnish returns for a continuous period of six months.
4. Leamed Special Government pleader for State Tax submits that the apparent reason for cancellation of petitiorer,s GST registration was failure to fumish returns for a continuous period ot six months.
5. Having regard to the aforesaid facts and circumstances, we are inclined to allow liberty to the petitioner to aporoach rhe competent authority w'ithin a period of two weeks from torlay for submission of application for revocarion of cancelration of GST registration online and if it is not being accepted for any technical reasons, then to submit it in physical form. The competent authority rvould entertain it and take a decision thereon in accordance with law w;thin a period of three weeks thereafter.
6. The instant Writ Petition is accordingly disposed of. There shall be no order as to costs As a sequel, miscellaneous petitions, pending if any, stand closed SD/- A.V.S.PRASAD DEPUTY REGISTRAR .,." To, AGK TKS //TRUE COPY// SECTION OFFICER l.ThePrincipalsecretary,Revenue(CT)Department,secretariat'Stateof Telangana, HYderabad
2. The Joint Commissioner, State Tax DepartmenU GST Department, I\/ahabubnagar Division, Telangana.
3. The Assistant commissioner, State Tax Departmenv GST Department, Jadcherla Circle, IVlahabubnagar, Telangana'
4. One CC to MR. M. V. S. SAI KUMAR, Advocate [OPUC]
5. Two CCs to MR. SWAROOP OORILLA, SPECIAL GP FOR STATE TAX' High Court of Telangana at Hyderabad [OUT]
6. Two CD CoPies
HIGH COURT DATED: 2310912026
ORDER
WP.No.31773 ot 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS ii-.- ST.\rt- ?\ ], I .i iJ ..7' 0 1 (}cT 2ri26 t. ..\- v -4. - a) ..;/