M/S. Shiva Sai Granites vs Deputy State Tax Officer
2026 Latest Caselaw 578 Tel

Telangana High Court

M/S. Shiva Sai Granites vs Deputy State Tax Officer on 9 April, 2026

     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 ::2::

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 ::3::

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