M/S. Jyoothi Construction vs Deputy State Tax Officer
2026 Latest Caselaw 637 Tel

Telangana High Court

M/S. Jyoothi Construction vs 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.10707 of 2026

                               Dated: 10.04.2026
Between:
M/s. Jyoothi Construction
Rep. by its Proprietrix, Mr. Jyoothi Enaganti,
# 68-33, Alwal, Mirdoddi Mandal,
Siddipet District, Telangana - 502247
                                                            ...Petitioner

                                      and
Deputy State Tax Officer,
O/o. Assistant Commissioner (State Taxes),
Siddipet Circle, Nizamabad Division, Telangana,
and 2 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 Goods and Services Tax (GST) registration certificate of the

petitioner bearing No.36ADXPE3027F1ZK was cancelled vide impugned order

in Form GST REG-19 dated 27.07.2024 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 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 non-filing of returns was

for the reason that the proprietrix of the petitioner has completely relied upon

the consultant for filing of the monthly returns and she 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 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

10.04.2026 KL