M/s. BLUE MOON TRANSPORT v. The Deputy State Tax Officer
Court: High Court for State of Telangana
Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2026-04-20. M/s. BLUE MOON TRANSPORT v. The Deputy State Tax Officer. Read the judgment and case details on...
Judgment text
3488 [ ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTIETH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G. M. MOHIUDDIN WRIT PETITIO N NO: 11785 OF 2026 Betureen: M/s. BLUE MOON fRANSPORT, 4-26-1411t1511, Chintatmet, Hyderabad, Telangana Rep. by its proprietor Sri. Mohammad Jhangeer Pasha, Slo. Mohammad Abdul Khader Aged about years, 45 Rio. Hyderabad. ... PETITIONER AND 1 . The Deputy State Tax Officer, Rajendranagar_. l , Telangana. 2. State of relangana, Rep principar by its secretary, Revenue (cr) Department, Saifabad, Hyderabad, Telangana. i 3. Union lndia, Rep. By. its S9c1etary Ministry of Finance, . oJ 4th Floor, A_Wing, : Shastri Bhawan, New Delhi - 1. 10001. ...
RESPONDENTS Petition under Afticre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased toto issue an appropriate writ, order or direction particurarry in the nature of writ of MANDAMUS declaring the rmpugned order for cancelation of Registration dated 1g- 06-2025 in Ref. No. zA36o62sos1r78V in Form csr REG-19 with the effective cancellation date arbitrariry fixed as 3o-11-2024, without assigning any cogent reason, in violation of section 29 of the GGST Act, Rure 22 of the CGST Rures, as iilegar, ,. r. j4 arbitrary, unjust and violation of principles of natural justice and consequently direct the Respondents to give an opportunity to restore / revoke the order of the cancellation the 36BFQPP6656D',l zY. registration of the Petitioner license under GSTIN /UIN No. t. A.
NO: 1 OF 2026 that in circumstances stated in the Petition under section 151 CPC praying the affidavitfiledinsupportofthepetition,theHighcourtmaybepleasedtodirectthe RespondentNo,ltorevokethecancellationofGsTRegistrationofthePetitionerwhile set aside the order dated 18-06-2025 in Ref. No. 2A3606250587798V in Form GST REG-19 pending disposal of the writ petition' Counsel for the Petitioner : Sri Ganesh Bhujanga Rao Vadduri Counsel for the Respondents : SRI SWAROOP OORILLA, SC FOR STATE TAX The Court made the following: ORDER TN THE HIGH COURT FOR THE STATB OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUST CE SRI APARESH KTJMAR SINGH AI\ID THE HON'BLE SRI JUSTICE G. M. MOHTUDDIN WRIT PETITION No. 11785 OF 2026 Dated:20. 04. 2026 Between: lWs. Blue Moon Transport Rep. , by is Proprietor, Hyderabad . Petitioner AND The Deputy State Tax Officer, Raj endranagar- I, Telangana and 2 others. Respondents. ORDER: Sri V. Ganesh Bhujanga Rao, leamed counsel for the petitioner.
Sri Swaroop Oorilla, Iearned Special Govemment Pleader appears for State Tax. 2. The Goods and Services Tax (GST) registration cerrificate of the petitioner bearing No. 368Fepp6656Drzy was cancelred vide impugned order passed in Form CST REG_19 dated 18. 06. 2025 for non-filing of returns for a consecutive period of six months. Now, it is time-baned to preler an appeal by the petitioner against the order of cancellation of GST Registration Certificate. Therefore, the petitioner has filed the instant Writ Petition for revocation of cancellation of GST Registration Certifi cate 3. Leamed counsel for the petitioner submits that non-filing of retums was fbr the reason that the proprietrix of the petitioner has completely relied upon the Accountant for filing of the monthly returns and it was also unaware of the show cause notice and there was no inlentional delay.
Though the petitioner has sought to file an application for revocation of cancellation of GST registration certificate but the GST portal does not permit the petitioner as being beyond the time limit prescribed for submission. Therefore, the petitioner prays that respondent No. l may be directed to entertain the petitioner's application manually and take a decision thereupon in accordance with law' for State Tax submits that 4. Leamed Special Govemment Pleader the apparent reason for cancellation of GST registration certificate was on aocount 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 certif-tcate ol the for the of retums of non-filing on account was cancelled petitioner the approaches petitioner if the months' of six period consecutive for today two weeks from period of within a authority competent for revocat:n of application submission ::;".
:i::; the competen^"^:::r", form' in physical certificate' registration with law within in accordance thereupon a decision it and take entefiain thereafter' of three weeks a Period of There shall disposed accordingly writ petition is The instant 6. be no order as to costs' ^-'r:-- if anv' any' shall stand closed' if pending' applications Miscellaneous I ^,,3? i,[+T#'3mH COPY" /ITRUE G OFFICER SECTION To, Telangana' Officer' Raiendranagar-1 ' -nlu"n" 1 . The Deputy State Tax Saifabad' Hyderabad' (CT) Department' St"'a"y' 2. The Princip"t Telangana. Shastri Bhawan' New 4th Floor' A-Wing' of Finance' 3. The Secretary, Ministry Advocate' [oPUC] RAo BHUJANGA - 3::';Ji:'. tJioo*='* 'ADDURT' Tax lOPUCl SPL G'PlorState SWAROOp OOArf-f-n' 5. One CCtoSRI CoPies' 6. Two CD BSK TKS j HIGH COURT I I DATED: ZOtO4t2O26 I I I I I I T 1 FOR ORDER o x 0 (9 7 tttr fn WP. No. 11tBS @ of 2026 . b \)i tli 4 + I 4 \\ trID :l'd DISPOSTNG OF THE WRIT PETITION WITHOUT COSTS
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