M/S. Om Sanitary v. The Union Of India

[ 34881

IN THE HIGH COURT FOR THE STATE OF TELAN

AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIRST DAY OF JULY TWO THOUSAND AND TWENW SIX NT THE HONOURABLE THE CHIEF JUSTICE SRi AND ARESH KUMAR SINGH THE HONOURABLE SRl JUSTICE G.M. MOHIUDDIN WRIT PETITION O: 20385 OF 2026 M/s. Om Sanitary, Survey No. 68,248n, Near S.B.H., Dullapally Village, Quthbullapur, Rangareddy District - 500014, Rep. by its Proprietor, Sri Shankar Lal Mali, S/o. Sri Ratan Lal Mali, Aged about 63 years, R/o. the above address.

...PETITIONER ENI'

1. The Union of lndia, Rep. by the Secretary, Ministry of Finance (Department of Revenue), North Block, New Delhi 110 001.

2. The State of Telangana, Rep. by the Secretary, Commercial Taxes Department, Government of Telangana, C.T. Complex, Nampally, Hyderabad - 500 001.

3. The Commissioner of State Tax (GST), Telangana, C.T. Complex, Nampally, Hyderabad - 500 001.

4. The Deputy State Tax Officer, Jeedimetla-ll Circle, Hyderabad Rural Division, Hyderabad.

5. The Appellate Joint Commissioner of State Tax, Hyderabad Rural Division, Sth Floor, C.T. Complex; Nampally, Hyderabad - 500 001. PONDENTS Petition under Article 226 ot the constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or Direction under Article 226 of the constitution of rndia. (a) To set aside the order of cancefiation in Form GST REG-,9 dated 18.08.2025 (Reference No. 2A360825042703G) passed by the 4th Respondent and the Apperate order dated 30.05.2026 (order No. 2D3605260722195) passed by the 5th Respondent, as being illegal, arbitrary, non_

speaking. violative of principles of natural justice, and contrary to the provisions of the CGST/TGST Acts (b) DIRECTING the Respondents to forthwith restore the GST Registration of the Petitioner bearing GSTIN No. 36BZOPM7940R1Z8, with effect from the original date of registration, and to treat all returns filed by the Petitioner during the subsistence of the said registration as validly filed (c) DECLARING that the retrospective cancellation of the Petitioner's GST registration with effect from 01.07.

2017 under Section 29(2Xe) of the CGST/TGST Act, in the absence of any specific finding of fraud, willful misstatement or suppression of facts, is illegal, arbitrary and without jurisdiction (d) DIRECTING the Respondents to process and give effect to the Petitioner's application for voluntary cancellation of GST registration, treating it as filed from the date of the Petitioner's application in February 2024, without any adverse retrospective consequences. NO:1OF 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 stay the operation and implementation of the Order of Cancellation in Form GST REG-19 dated 18.08.2025 (Reference No.2A360825042703G) passed by the 4th Respondent and the Appellate Order dated 30.05.2026 (Order No.

2D3605260722195) passed by the 5th Respondent, and consequently direct the ReSpOndents not to take any coercive action against the Petitioner pursuant to the said orders, including recovery of taxes, interest or penalty for the retrospective period, pending disposal of the present Writ Petition. Counsel for the Petitio ner: SRI S.SUNIL ndent No.1: SRI N KUMAR Counsel for the ResPo .

SPL. GP FOR STATE TAX Counsel for the Respondent Nos'2 TO 5:

The Court made the following: ORDER

AT HYDERABAD AND N Dated:01.07'2026 Between:

M/s. Om SanitarY

...Petitioner

and ffi .1],, il."JJlr1,?'r, rvr r n i.s11' o r rr i n ance ( D ep artment o r Rev enue)' N*h Block, New Delhi - I 10 00 I '

and 4 others'

...ResPondents ORDER:

Learned counsel Sri S'Sunil Kumar appears for the petitioner' { SriSwaroopoorilla,learnedSpecialGovernmentPleaderfor State Tax, appears for respondents No'2 to 5' 2.TheGoodsandServicesTax(GS't)registrationcertif-tcateofthe petitioner bearing No'368ZOPM7940RlZ8 was cancelled vide impugned order passed in Form GST REG-19 dated 18'08'2025 on the

-- ground that the registration was obtained by, means of fraud, wirful misstatement or suppression of facts. The petitioner preferred an appeal on 13'11'2025 against the said order, which was dismissed by respondent No'5 on 30.05.2026 as being devoid of merits. Thereafter, the petitioner has fired the instant writ petition for revocation of cancellation of GST registration.

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Learned counser for the petitioner subrnits that the petitioner,s GST registration was cancered on the sore aregation that the taxpayer had the same trade name and same registered rnobire number as a different registered person operating from the registered address. Aggrieved by the sarne, the petitioner has preferred an appear, which was dismissed observing that the petitioner faired to produce any varid documentary evidence, though such documents were aregedry fired along with the appeal memorandum.

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Learned Speciar Government preader for State Tax submits that the apparent reason for canceration of petitioner,s GST registration was that the registration was obtained by means of fraud, wilful misstatement or suppression of f'acts.

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CBry 5.

Having regard to the aforesaid facts and circumstances, we are inclined to allow liberty to the petitioner to approach the competent authority within a period of two weeks 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 thereaflter.

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The instant writ petition is accordingly disposed of. There shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed. SD/.P.PONNA KRISHNA REGISTRAR //TRUE COPY"

ECTION OFFICER To

1. The Secretary, Union of lndia, Ministry of Finance North Block, New Delhi 110 001.

of Revenue), The secretary, commercial raxes Department, Government of relangana, c.T. complex, Nampally, Hyderabad, state of relangana - 500 001. The commissioner of state Tax (GST), Telangan",t.T. complex, Nampally, Hyderabad - 500 001.

The Deputy State Tax Officer, Jeedimetla-ll Circle, Hyderabad Rural Division, Hyderabad.

The Appellate Joint Commissioner of State Tax, Hyderabad Rural Division, Sth Floor, C.T. Complex, Nampally, Hyderabad _ SOO 001. One CC to SRI S.SUN|L KUMAR, Advocate tOpUCl one cc to sRt N.BHUJANGA RAo, DEpury sollcroR GENERAL oF rNDtA [OPUC] one cc to sRt swARoop ooRtLLA, spl. cp FoR srATE TAx topucl Two CD Copies & 2.

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PSK.

TKS

HIGH COUR DATED: 0110712026 S tATE OA

ORDER

WP.No.20385 of 2026 ufoo si J\)L ?$?t I .a) * DISPOSING OF THE WRI .., I HOUT COSTS.

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