Kranti Electricals vs The Deputy State Tax Officer
2026 Latest Caselaw 636 Tel

Telangana High Court

Kranti Electricals vs The Deputy State Tax Officer on 10 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.10778 of 2026

                             DATED: 10.04.2026

Between:
Kranti Electricals,
Represented by its proprietor
Mr. Yugandhar Nivratti Savalkar,
S/o. N.Kashinath Savalkar, Aged about 34 years,
Occ: Business, 4-39/A, Janakpur, Asifabad,
Kumuram Bheem Asifabad - 504 293.
                                                                  ... Petitioner
                                     AND

The Deputy State Tax Officer,
Asifabad Circle, Adilabad Division,
H.No.19-27, 1st Floor, Vaishnavi Complex,
Near Flyover Bridge, Mancherial - 504 208 & 3 others
                                                               ... Respondents

ORDER:

Heard Mr. K.P.Amarnath Reddy, learned counsel appearing for the

petitioner and Mr. K.Sai Akarsh, learned Assistant Government Pleader

representing Mr. Swaroop Oorilla, learned Special Government Pleader for State

Tax appearing for the respondents.

2. The GST registration of the petitioner bearing No.36CIVPS6871E1ZF

was cancelled vide impugned order passed in Form GST REG-19 dated

09.01.2025 for non-filing of returns for a consecutive period of six months. The

Writ Petition has been filed on 13.03.2026 for revocation of the cancellation of

GST registration of the petitioner.

3. Learned counsel for the petitioner submits that there are no outstanding

GST dues left to be paid by the petitioner. It is submitted that non-filing of the

returns was for the reason that its consultant had not filed returns due to personal

inconveniences and there was no intentional delay. Though the petitioner has

sought to file an application for revocation of cancellation of GST registration,

but the GST portal does not permit it as being beyond the time limit prescribed

for submission. Therefore, he 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 he does

not have instruction on the assertion that no outstanding dues remain against the

petitioner. The cancellation of GST registration was only on account of

non-filing of returns for the consecutive period of six months. He submits that if

the petitioner is directed to approach respondent No.1, its application can be

entertained manually as the GST portal does not permit submission of

application beyond the prescribed time limit. It is also submitted that respondent

No.1 would consider the application in accordance with law.

5. Having regard to the aforesaid facts and circumstances and also taking

note of the fact that the GST registration of the petitioner was cancelled on

account of non-filing of returns for the consecutive period of six months, in case

the petitioner approaches respondent No.1 within a period of one week from

today for submission of application for revocation of cancellation of GST

registration in physical form, respondent No.1 would entertain it and take a

decision thereupon, in accordance with law, within a period of three weeks

thereafter.

6. The Writ Petition is, accordingly, disposed of. However, there shall be no

order as to costs.

Miscellaneous petitions, pending if any, stand closed.

______________________________________ APARESH KUMAR SINGH, CJ

______________________________________ G.M.MOHIUDDIN, J

Date: 10.04.2026 KL