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Telangana High Court
M/S. Tadikamalla Prabhudas Contractor vs 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. 11200 of 2026
DATED : 15.04.2026
Between:
M/s. Tadikamalla Prabhudas Contractor
... Petitioner
AND
Deputy State Tax Officer,
O/o Assistant Commissioner (State Taxes),
Kothagudem-I Circle, Warangal, and two others
... Respondents
ORDER:
Sri K.P. Amarnath Reddy, learned counsel appears for
petitioner.
Sri Swaroop Oorilla, learned Special Government
Pleader for State Tax appears for respondents.
2. The Goods and Services Tax (GST) registration
certificate of the petitioner bearing No.36AHHPT5164E2Z4
was cancelled vide impugned order passed in Form GST
REG-19 dated 20.06.2024 for non-filing of returns for a
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consecutive period of six months. The petitioner preferred a
time-barred appeal against the order of cancellation of
registration certificate 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
certificate.
3. Learned counsel for the petitioner submits that there are
no Goods and Services Tax dues left to be paid by the
petitioner. It is submitted that non-filing of returns was for the
reason that the accountant of the petitioner had not filed
returns on the bona fide impression that the petitioner had no
business during the relevant tax period and there was no
intentional delay. Though the petitioner has sought to file an
application for revocation of cancellation of GST registration
certificate, the GST portal does not permit the petitioner as
being beyond the time limit prescribed for submission.
Therefore, the petitioner prays that competent authority may
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be directed to entertain the petitioner's application manually
and take a decision thereupon in accordance with law.
4. Learned counsel for State Tax submits that he does not
have instruction on the assertion that no outstanding dues
remain against the petitioner. He, however, submits that the
apparent reason for cancellation of GST registration certificate
was on account of non-filing of returns for the 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
certificate of the petitioner was cancelled on account of
non-filing of returns for the 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 certificate,
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.
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6. 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
