WP/37044/2025 of M/s. Rainbow TMC Vs Deputy State Tax Officer on 4 December 2025

Between:

M/s. Rainbow TMC, rep.

Market, Siddipet Town-l l,

[ 348s ]

by its Proprietor, Mr. Bhargava Chary Poloju, Super Siddipet, Tela ngana-5021 03.

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

(Special Original Jurisdiction)

THURSDAY, THE FOURTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

WRIT PETITION NO: 37044 OF 2025

...PETITIONER

AND

Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Siddipet Circle, Nizamabad Division, Telangana.

The Deputy Commissioner (STU), Siddipet, Nizamabad Division, Telangana.

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

...RESPONDENTS

Petition under Article 226 of lhe 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 1't and 2nd Respondents in cancelling the GST registration certificate of the petitioner vide GST No. 36BOVPP9636M2ZO, as well as rejecting the application for revocation of registration, as illegal, arbitrary and in contraventron of fundamental right to carry business and also contrary to provisions 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 24.2.2023 passed by the '1"t Respondent and order of rejection of application for revocation of cancellation dated 23.4.2025 of the 2nd Respondent.

J

lA NO: 1 OF 2025

Petition under Section 151 CPC praying that in the ci lumstances stated in the affidavit filed in support of the petition, the High Cor t may be pleased to suspend the orders of 1't and 2nd Respondents dated 24'. .2023 and 23.4.2025

and consequently direct the 1st Respondent to Revive the Cj iT Registration portal of the petitioner GST No.36BOVPP9636M2ZO, perking dis6 r sal of the above Writ Petition as otherwise the Petitioner will be put to severe loss nd hardship.

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

Counsel for the Respondents: SRI K. SAI AKARSH, AGP tl :PRESENTING SRI

SWAROOP OORILLA, SPECIAL GOW. PLEADER FOR ST' TE TAX

The Court made the following: ORDER

IN THE HIGH COURT FORTHE S'IATE OF'IELANGANA

AT HYDERABAD

THE HONOURAI}LE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

W.P.No.37044 OF 2025

04.12.2025

Betwcen:

M/s Rainbow TMC,

Rep. by its Proprietor, Mr. Bhargava Chary Poloju, Super Market, Siddipet l'own-11, Siddipet, Telangana - 502 103.

Pe titioner

ANt)

Deputy State Tax Officer,

O/o Assistant Commissioner (State Taxes), Siddi pet Circle, Nizamabad Division, 'I-elangana and 2 others Respondents ORDER: (pu Hon'ble Sri .Iustice P.Sam Koshy)

Heard Mr. K.P.Amarnath Reddy, learned counsel for the petitioner and Mr. K.Sai Akarsh, leamed Assistant Govemment Pleader, representing Sri Swaroop Oorilla, leamed Special

Government Pleader for State Tax, lor the responder Ls. I)cruscd the record L, The petitioner filed an application for' evocatiott of cancellation ol- GST registlation, which has beerr r:;ected b-v thc irnpugned ordel dated 23.04.2025 in Form GSl t FIG-05 issucd under Rule 9/(4) of the Central Goods and Servic:s 'l'ax Rtrles.

201 7 (Anncxulc P.6)

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Learned counsel for the pctitioner submits thrLr tl.tc impugned order does not show any application of mind anc refcrs to the notice ol th: sarne date on which the order of reirr tion has been passed. The pctitioner has been trying to file an r pplication for revocation c,1'cancellation ol- GS I- registration, whir r is rrot bcing entetlained ,rnline. 'I-herefore, it has been compellr I kr approach this Couil

Learned Assistant Govemment Plead: appearing tbr the respondents submits that if the petitione' llles a liesh application for revocation of cancellation of GS't egistration, it shall be considered in accordance with law afle giving due opportunity Lo the petitioner to show caush -- nat

6.

[n that view of the matter, the writ petition is disposed of by setting aside the order dated 23.04.2025 and giving liberty to the petitioner to llle a fresh application for revocation of cancellation of GST registration within a period of two weeks. 'I'he petitioner is permitted to apply rranually, if the said application is not entertained online. Respondcnt No.l would consider it in accordance rvith law within a reasonablc time altcr giving an opportunity to the petitioner. There shall be no order as to costs'

Consequently, miscellaneous petitions pending, if any, shall stand closed sD/-T' sRlNlvASA RE

A SISTANT REGIST

/ITRUE COPY//

CTION OFFICER

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To,

tate Taxes), SiddiPet

Deoutv State Tax Officer, O/o Assistant Commissio 6ir[telttizamaoad Division, Telangana'

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2. The Deputy Commissioner (STU)' Siddipet' Nizamabad Division' Telangana

3.ThesecretarytoGovernment(Revenue)-(cT-ll)'commercialTaxes/state " +;""."D;;;'ini" nt, -s".,.iiii'i blii" oi r'" t a ns a na' Hvd erabad

4. One CC to Sri K. P. Amarnath Reddy' Advocate [OPUC]

5. Two CC to The Special GP for State Tax' High Court for the State of " i"ringinu, at HYiterabad[OUTI

6. Two CD CoPies

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HIGH COURT

DATED:0411212025

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