[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 22632 OF 2026 Between: M/s. Check Security Force, rep. by its Partner, Mr. Narayana Balaji Singh, 9-1-1/A/6, Bapu Nagar, Langer House, Hyderabad, Telangana-S00 008. ...PETITIONER AND 1 Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Mehdipatnam-ll Circle, Charminar Division, Telangana. 2 Appellate Joint Commissioner (ST), Punjagutta Division, Hyderabad. J Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Golkonda Circle, Golkonda Division, Telangana. 4 State of Telangana, rep. by its Secretary to Government (Revenue) CT-ll, State Taxes/Commercial Taxes Department, Secretariat, Hyderabad. .,.RESPONDENTS

Petition under Arlicle 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 declaring the action of the 1't Respondent in cancelling the GST registration certificate of the petitioner vide GST No.36AAHFC4989K1ZT, as illegal, arbitrary, contrary to law laid down by this Hon'ble Court and in contravention of fundamental right to carry business under Article 19(1)(g) of the Constitution of lndia, and against the provisions of the Central Goods and Service Tax Act,2017 and the Telangana Goods and Services Tax Act, 2017 and consequently set-aside the order for cancellation of registration daled 4.7.2025 of the lst Respondent and the appeal order dated 15.6.2026 of the 2nd Respondent r.A. NO 1 0F 2026 Petrtion under section .1 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend '1 stthe orders of and 2nd Respondents dated 4.7.201)-5 and 15.6.2026 and consequently direct the 1s Respondent to revive the GST registration portal of the Petrtioner GST No.3644HFC4989K| ZT, pending disposal of the above writ petition as otheruvise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI K. p. AMARNATH REDDY Counsel for the Respondents: SRI K. SAI AKARSH. ASSISTANT GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER In. THE HIGH COURI.FOR.I.IIE STA'I'E OF TELANGANA A't HYDERABAD lhe Hon'ble The Chief Justice Sri Aparesh Kumar Sinsh and 'I'he Ilon'ble Sri Justice G.M.Mohiuddin Writ Pctition No.22632 ot2026 Dated: 16.07.2026 Between: M/s. Check Securi[ []orcc. Rep. by its partncr, Mr. Narayana Bala.ii Singh. #9- I- li Ai 6, []apu Nagar, [-angcr I Iousc, -f Flyderabad, elangana-500 008 Petitioner AND 'l'ax Deputy State Of flcer. Oi o Assi stant ('omn.r i ssioncr' ( State -l-axt-.s ). Mehdipatnarn-ll C irc le, Charminar Division,'l elangana and three others Respondents ORDER: I'leard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner and Mr. K. Sai Akarsh, leamed Assistant Government Pleader lbr State Tax. (ioods and Sen,iccs 'l'ax (CSl') r'cgistration ce11ificate of the 2. l hc petitioner bearing No,36AAtll;C.+989K lZ I' \\as cancelled vide\ impugned order in Form CS I' RtrG-19 dated 04.07.2025 tbr non-filing 'l'hc of returns fbr prcscribed periods. pctitioner pret-ened a time-barred 2 appcal against the order of canccllation of GS-r' rcgiiitration. which has been dismisscd on the p.rouud o1- delar. I'hereaftcr. thc petitioner has filed thc instant w.it pctition rbr rc'ocation or ca rcclration of GST regl strat toll

3 [-carncci corr.\c] rir' thc petiti.ner sub,rits ,hat .orr-tlinp or' returns \\as lirr rhe rcaso, that trre petitioncr has cornplctcl,, rclied upon the,\ccountarrt lor li ing.l-the rnonthly retr,rrns and l-e u,aware of 'nas the si'r.r'r cause noticc ,rrcr therc was no intcntional cteray. l hough the petitioner has sought ro fllc an application fbr rcr,,ocation of cancellation or- Gs l regisrration. the GST porrar did noL pcrrit the petitioner as [-.'ernc heronrl rhe tirne rirrit prescribec rbr subrnission J'here 1irrc. thc petit orrer' Irars rhat respondent \o. l r-ra,, be directed to cntertain the petitiorer's appricarion manLralrr and take a decision thcreupon in uccordlncc s i[h larr 4. L.earnecl Assistant (io'cr.rnent preader ibr st,te Tax subrnits that the apparcnr rr,ason lirr cancellation ol'GS I registr.ation of the petltloncr \\as on ecaoultt ol norr_lllin_e of r.eturns ibr. pr.cscribed periods 5 ar inq rcqr'ci t. trrc rrrb'csaid lacrs arcr circul-n:.tlinccs arrd arso taking notc ol the lacr rlrer thc (iS'l lc_cistration ol.thc peLirioner rvas 3 cancelled on account of non-liling of ret.urns lbr prescribed periods, if the petitioner approaches the competent authority within a period of one weck tiom todal' tbr subrnission of application for revocation of cancellation o1' CS'l registration. ln ph1'sical fbrrn, the competent authorit) would cntertain it and take a decision thereupon ln accordance with law within a period olthree weeks thereafter.

There shall 6. l'he instant Writ Petition is accordingly disposed of. be no order as to costs Miscc'llancous applications pcnding, il'any. shall stand closed. SD/. A.H.S.GOWRI SHANKAR ASSISTANT REGISTR //TRUE COPY// SECTION OFFICER To, .l.TheDeputyStateTaxofficer'o/oAssistantCommissioner(StateTaxes)' Mehdipatnam-ll Circle, Charminar Division, Telangana' 2. The Appellate Joint Commissioner (ST)' Punjagu-tta Division' Hyderabad' 3. The deputy State Tax officer, o/o Assistant commissioner (state Taxes), Golkonda Circle, Golkonda Division, Telangana' 4.TheSecretarytoGovernment(Revenue)CT-ll,stateTaxes/Commercial Taxes Department, Secretariat, Hyderabad ' P. AMARNATH REDDY, Advocate [OPUC] 5. One CC to SRI K. 6-TwoCCstoASSISTANTGPFoRSTATETAX,HighCourtfortheStateof Telangana, at HYderabad [OUT] 7. Two CD CoPies BM YY TKS HIGH COURT DATED: 1610712026 ORDER S ,,iiritni ', ,: \. ,+ '.j. WP.No.22632 of 2026 (\ ", '-, 2 4 JUL 2l]26 \\, ;:.oI, .; z, 1.'// '\{ ,r' D€"^n-.-,.(-o 1, .-1-__--, ' -. :. DISPOSING OF THE WRIT PETITION WITHOUT COSTS -oci# L"\ \() V.6(tt

[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 22632 OF 2026 Between: M/s. Check Security Force, rep. by its Partner, Mr. Narayana Balaji Singh, 9-1-1/A/6, Bapu Nagar, Langer House, Hyderabad, Telangana-S00 008. ...PETITIONER AND 1 Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Mehdipatnam-ll Circle, Charminar Division, Telangana. 2 Appellate Joint Commissioner (ST), Punjagutta Division, Hyderabad. J Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Golkonda Circle, Golkonda Division, Telangana. 4 State of Telangana, rep. by its Secretary to Government (Revenue) CT-ll, State Taxes/Commercial Taxes Department, Secretariat, Hyderabad. .,.RESPONDENTS

Petition under Arlicle 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 declaring the action of the 1't Respondent in cancelling the GST registration certificate of the petitioner vide GST No.36AAHFC4989K1ZT, as illegal, arbitrary, contrary to law laid down by this Hon'ble Court and in contravention of fundamental right to carry business under Article 19(1)(g) of the Constitution of lndia, and against the provisions of the Central Goods and Service Tax Act,2017 and the Telangana Goods and Services Tax Act, 2017 and consequently set-aside the order for cancellation of registration daled 4.7.2025 of the lst Respondent and the appeal order dated 15.6.2026 of the 2nd Respondent r.A. NO 1 0F 2026 Petrtion under section .1 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend '1 stthe orders of and 2nd Respondents dated 4.7.201)-5 and 15.6.2026 and consequently direct the 1s Respondent to revive the GST registration portal of the Petrtioner GST No.3644HFC4989K| ZT, pending disposal of the above writ petition as otheruvise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI K. p. AMARNATH REDDY Counsel for the Respondents: SRI K. SAI AKARSH. ASSISTANT GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER In. THE HIGH COURI.FOR.I.IIE STA'I'E OF TELANGANA A't HYDERABAD lhe Hon'ble The Chief Justice Sri Aparesh Kumar Sinsh and 'I'he Ilon'ble Sri Justice G.M.Mohiuddin Writ Pctition No.22632 ot2026 Dated: 16.07.2026 Between: M/s. Check Securi[ []orcc. Rep. by its partncr, Mr. Narayana Bala.ii Singh. #9- I- li Ai 6, []apu Nagar, [-angcr I Iousc, -f Flyderabad, elangana-500 008 Petitioner AND 'l'ax Deputy State Of flcer. Oi o Assi stant ('omn.r i ssioncr' ( State -l-axt-.s ). Mehdipatnarn-ll C irc le, Charminar Division,'l elangana and three others Respondents ORDER: I'leard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner and Mr. K. Sai Akarsh, leamed Assistant Government Pleader lbr State Tax. (ioods and Sen,iccs 'l'ax (CSl') r'cgistration ce11ificate of the 2. l hc petitioner bearing No,36AAtll;C.+989K lZ I' \\as cancelled vide\ impugned order in Form CS I' RtrG-19 dated 04.07.2025 tbr non-filing 'l'hc of returns fbr prcscribed periods. pctitioner pret-ened a time-barred 2 appcal against the order of canccllation of GS-r' rcgiiitration. which has been dismisscd on the p.rouud o1- delar. I'hereaftcr. thc petitioner has filed thc instant w.it pctition rbr rc'ocation or ca rcclration of GST regl strat toll

3 [-carncci corr.\c] rir' thc petiti.ner sub,rits ,hat .orr-tlinp or' returns \\as lirr rhe rcaso, that trre petitioncr has cornplctcl,, rclied upon the,\ccountarrt lor li ing.l-the rnonthly retr,rrns and l-e u,aware of 'nas the si'r.r'r cause noticc ,rrcr therc was no intcntional cteray. l hough the petitioner has sought ro fllc an application fbr rcr,,ocation of cancellation or- Gs l regisrration. the GST porrar did noL pcrrit the petitioner as [-.'ernc heronrl rhe tirne rirrit prescribec rbr subrnission J'here 1irrc. thc petit orrer' Irars rhat respondent \o. l r-ra,, be directed to cntertain the petitiorer's appricarion manLralrr and take a decision thcreupon in uccordlncc s i[h larr 4. L.earnecl Assistant (io'cr.rnent preader ibr st,te Tax subrnits that the apparcnr rr,ason lirr cancellation ol'GS I registr.ation of the petltloncr \\as on ecaoultt ol norr_lllin_e of r.eturns ibr. pr.cscribed periods 5 ar inq rcqr'ci t. trrc rrrb'csaid lacrs arcr circul-n:.tlinccs arrd arso taking notc ol the lacr rlrer thc (iS'l lc_cistration ol.thc peLirioner rvas 3 cancelled on account of non-liling of ret.urns lbr prescribed periods, if the petitioner approaches the competent authority within a period of one weck tiom todal' tbr subrnission of application for revocation of cancellation o1' CS'l registration. ln ph1'sical fbrrn, the competent authorit) would cntertain it and take a decision thereupon ln accordance with law within a period olthree weeks thereafter.

There shall 6. l'he instant Writ Petition is accordingly disposed of. be no order as to costs Miscc'llancous applications pcnding, il'any. shall stand closed. SD/. A.H.S.GOWRI SHANKAR ASSISTANT REGISTR //TRUE COPY// SECTION OFFICER To, .l.TheDeputyStateTaxofficer'o/oAssistantCommissioner(StateTaxes)' Mehdipatnam-ll Circle, Charminar Division, Telangana' 2. The Appellate Joint Commissioner (ST)' Punjagu-tta Division' Hyderabad' 3. The deputy State Tax officer, o/o Assistant commissioner (state Taxes), Golkonda Circle, Golkonda Division, Telangana' 4.TheSecretarytoGovernment(Revenue)CT-ll,stateTaxes/Commercial Taxes Department, Secretariat, Hyderabad ' P. AMARNATH REDDY, Advocate [OPUC] 5. One CC to SRI K. 6-TwoCCstoASSISTANTGPFoRSTATETAX,HighCourtfortheStateof Telangana, at HYderabad [OUT] 7. Two CD CoPies BM YY TKS HIGH COURT DATED: 1610712026 ORDER S ,,iiritni ', ,: \. ,+ '.j. WP.No.22632 of 2026 (\ ", '-, 2 4 JUL 2l]26 \\, ;:.oI, .; z, 1.'// '\{ ,r' D€"^n-.-,.(-o 1, .-1-__--, ' -. :. DISPOSING OF THE WRIT PETITION WITHOUT COSTS -oci# L"\ \() V.6(tt