M/S. Savvy S Constructions v. The Deputy State Tax Officer
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IN THE HIGH COURT FORTHE STATE OF TELANGANA
AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE 2rl:FI=tIfi THE HONOURABLE THE CHIEF JUSTICE SRl APARESH KUMAR SINGH THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 40199 OF 2O2s Between:
[ills.
S Constructions, 12-411A PLOT NO 105, GROUND FLOOR, RK PURAM, E, Rangareddy, Telangana, 500035 Rep by its Partner, Mr. G. Satish Kumar.
...PETITIONER AND 1.
2.
3.
Saifabad, Hyderabad, Telangana State.
Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction to setting aside the impugned Appeal Rejection Order vide Ref No. 2D361125O923693 dated 29.11.2025 passed by the 2nd Respondent in Appeal Vide ARN No. AD3611240O3506J along with Order for Cancellation of Certificate registration Number 36AC|FS4630G2Z2 passed by 1st Respondent in Reference No. 2A360124052831T dated 21.01.2024 as arbitrary, illegal and contrary to law laid dolln by this Hon'ble Court, and oonsequently, set-aside the same lA l{O: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the Appeal Reiection Order vide Ref No.
2D3611250923693 dated 29.11.2025 passed by the 2nd Respondent in Appeal Vide ARN No. AD361124003506J along with Order for Cancellation of registration passed by 1st Respondent in Reference No. 2436O124052831T dated 21-O'l -2024 in cancelling the GSTN Registration Cerlificate Number 36AC|FS463OG2Z2 of lhe petitioner, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI VENKATRAIII REDDY MANTUR Counsel for the Respondents: SRt SWAROOP OORILL.A' SPL. GP FOR STATE TAX The Court made the folloring: 9RDER
IN THE HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD JUSTI AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.40199 of 2025 DATED: 31.12.2025 Between:
lWs. Sawy S Constructions
...Petitioner
AND The Deputy State Tax Officer, O/o. Assistant Commissioner (State Taxes), Raj endran agar - | C ircle, Saroomagar Division, Hyderabad, Telangana& 2 others Respondents ORDER:
Heard Mr. Venklatram Reddy Mantur, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, leamed Special Government / J Pleader for State Tax appearing for the respondents.
2. The GST registration certificate of the petitioner bearing No.36ACIFS4630GZZ2 was cancelled vide impugned order passed in FORM GST REG-19 dated 21.01.2024 for non-f,rling of returns for a
) 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 GST dues left to be paid by the petitioner. It is submitted that non-filing of returns was fbr thc reasorr that one of the partners, who is looking after all the departmental transactions and monitoring petitioner's office, was not well' The Accountant, who is filing regular monthly GST returns went to his native place due to some urgent personal work. He could not inform the other staff. FIe r.r,as unaware of the show cause notice and there was no intentional delay. Though the petitioner has sought to file an application for revocation ol' cancellation of GST registration certificate but the GST Portal does nor permit the petitioner as being beyond the time limit prescribed for submission. Therefore, he prays that respondent No. r rnay be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law.
4'
Leamed Speciat Government Pleader for State Tax submits that he f ( does not have instruction on the assertion that no outstanding dues remain
aJ 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 tnonths, 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. 6.
The instant Writ Petition is, accordingly, disposed of. However, there shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed Sd/-A.JAYASREE ASSISTANT REGIS /ffRUE COPY// SECTION OFFICER To
1. The Deputy State Tax Officer, O/o Assistant State Taxes), Division, Secund Division, cT-l State 2.
3.
Saifabad, Hyderabad, Telangana One CC to State.
PSK.
PMK SRI VENKATRAM REDDY One CC to SRI SWAROOP OORILLA, Two CD Copies b MANTUR, Advocate [OPUC] sPL. GP FOR STr [OPUC]
HIGH COURT DATED:3111212025 )rAII n WP.No.40199 of 2025 L) 10 ttB ?ffi G) * * DISPOSING OF IE IT PETITION WITHOUT COSTS ?q th \