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Telangana High Court
M/S.Lnam Impex Private Limited vs The Deputy State Tax Officer on 15 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. 11175 of 2026
DATED : 15.04.2026
Between:
M/s. Inam Impex Private Limited
... Petitioner
AND
The Deputy State Tax Officer,
Gandhinagar Circle, Hyderabad and three others
... Respondents
ORDER:
Sri Shaik Jeelani Basha, learned counsel appears for
petitioner.
Sri Swaroop Oorilla, learned Special Government
Pleader for State Tax appears for respondents.
2. The petitioner's registration was cancelled vide Order
for Cancellation of Registration in FORM GST REG-19 dated
09.09.2024 as invoices were issued without supply of goods or
services in violation of Rule 21(b) of the Central Goods and
Services Tax Rules, 2017/State Goods and Services Tax Rules,
2017 (for short 'the Rules'). The petitioner filed an application
2 HCJ (AKrS, J) & GMM, J
for revocation of cancellation of registration along with delay
condonation application on 24.02.2025 before the Deputy
State Tax Officer. On 27.02.2025, a show cause notice was
issued to the petitioner. Thereafter, on 05.03.2025, an order
was passed rejecting its application for condonation of delay in
filing an application for revocation of cancellation of
registration. The petitioner has preferred the instant Writ
Petition challenging the said order dated 05.03.2025.
3. Learned counsel for the petitioner submits that without
giving adequate opportunity to the petitioner for filing a reply
to the show cause notice, its application has been rejected. If
the matter is remanded to the competent authority, the
petitioner may file its reply and a fresh order may be passed
upon hearing the petitioner. Learned counsel for the
petitioner also submits that the application for revocation of
cancellation of registration was made within the prescribed
period of 270 days from the date of cancellation of
registration. Therefore, rejection of application for cancellation
of registration on the ground of delay is erroneous.
3 HCJ (AKrS, J) & GMM, J
4. Upon hearing the learned counsel for the parties and in
the facts and circumstances noted above, this Court is of the
view that the impugned order dated 05.03.2025 was passed on
the application for condonation of delay in filing revocation
application of cancellation of registration. However, such an
application can be filed before the competent authority within
the period of 270 days as provided under Rule 23 of the Rules.
Therefore, the impugned order dated 05.03.2025 is set aside.
The petitioner shall file its reply to the show cause notice
dated 27.02.2025 before the Joint Commissioner, Gandhi
Nagar, within two (2) weeks. The Joint Commissioner shall
take fresh decision upon its application for revocation of the
order of cancellation within a period of two (2) weeks
thereafter.
5. Learned counsel for the petitioner submits that despite
the liberty granted by this Court in the order dated 31.03.2026
in Writ Petition No.9234 of 2026, the petitioner is unable to
make the pre-deposit in the process of filing appeal due to the
blocking of the electronic credit ledger since 09.09.2024. It is
4 HCJ (AKrS, J) & GMM, J
open to the petitioner to pay the statutory
pre-deposit through electronic cash ledger in terms of Section
49(3) of the Central Goods and Services Tax Act, 2017/State
Goods and Services Tax Act, 2017.
The instant Writ Petition is accordingly disposed of.
There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand
closed.
____________________________
APARESH KUMAR SINGH, CJ
_____________________
G.M.MOHIUDDIN, J
15th APRIL, 2026.
kvni
