13488I TELANGANA couRlfi$DrffATiDIEoF rN rHE H|GH Jurisdiction) (Specia't'Original u r H u R ysllL Ji$?N'Ay,T', " ffi l/ilBt PRESENT KUMAR SINGH SRI APARESH THE CHIEF JUSTICE THE HONOURABLE G'M' MoHluDDlN rHE HoNouRA"" '*l}?t''cE NO 23653 OF 2026 wRlTPETITION Between: M/s SholaY :*Y'ffi '#$"t"11 Rep. bY its P :il"',t,,i"r':',-i'illJ;13:3':1lT:Yff 40 Years ...PETITIONER AND Edifice Elegant No 34-11812' -l H Nacharam Deputy State Tax Officer 1 . The 500013' Hyderabad- CCT ' Floor' -'^' Division. Sth ;rildi-"dftrnanthapu-r' ? The Aopellate SecunderaDao (cr) ' Jolnt uommissioner' N"meallv, Hvdi:T'trt principar secretary, Revenue ;;;i;I, n, Telangana' 3. State of or Finance' 4th Froor A-wine' mi1-:n*i;l:i"';i*"9'"::#'il1:3ii 11ooo1 " NLw derhi- " ;i;;'i'i;h;;;n, ,,.RESPONDENTS

the of lndia praying that in Petition under Article 226 of the Constitution circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the lmpugned Order for Cancellation of Registration dated in Form GST REG-19 with the effective 15-Og'2L23in Ref. No. ZA36OI23O323O6M 27 -05-2023' without assigning any cogent cancellation date arbitrarily flxed as 'l0A reasons, simply mentioned the rule 21(d) person violates the provisions of Rule (Bankdetails)inviolationoftheGGSTActANDRules,asillegal'arbitrary'unjust and violation of principles of natural justice as also contrary to the constitutional safeguards guaranteeJ undr and in ufter vioiation 14 and ls(1xs) c t* constitution ,rr;":lll"t of lndia oo *,,"1 ;'J :t order of the Apperate "no ,o,n,Tt' d a te d 2 6. o 3.2 oi; :1"" ; ;";..il, ;: ; *,;1, il; Tj r ;: lin :; ":" t.A. N o: :l oF 2026 petition under Serction praying

th€ circumstances ]u' affidavit fired rn support "t" that in rJ stated in the petition tne Respondent ;';;;;;" may be pleased No. 1 to ,."ro,tn" t""u""'o" to direct the pursuant to the rmpugne(, 'nu Xu '1"# ffi ; ilH:;f ::"T ;:il:l,T R e r N o 2436 o s2 3 o 3:r 3 0. n il';'rt"t'-"::: Hon'bre courr in w p rrro decision or this ,rurr,,ir,u-i*o.,u",;:,f,',:,. the recent - v-v t -zuzo pending ---" ' petition disposal of the writ ::::*::":::H:i;,,**,:tJ{ffii^';,H.si+f .,^, s oLrcrroR o e ruenii oir-ru 6re The Court made the foltowing: ORDER IN THE HIGH COURT FOR TIIE STATf, OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGTI AND THE HON'BLtr SRI JUSTICE G.M.MOHIUDDIN WRIT PETII'ION No.23653 OF 2026 Dated:23.07.2026 Between: M/s. Sholay Bar & Restaurant Rep. by its partner. Sri Shetty Sandeep. ...Petitioner and The Deputy State Tax Ofllcer. Nachararr- I . H.No.3-4- I l8/2, Etegant Edifice Building. Rarnanthapur, IJyderabad 500 013, and 3 others. ...Respondents ORDER: Heard Mr. V.Ganesh Bhujanga Rao, learned counsel appearing for the petitioner in virtual mode and Mr. Swaroop Oorilla, leamed Special Government Pleader for State Tax, appearing for respondents No. 1 to 3.

(GST) registration of the2. The Goods and Services Tax petitioner bearing No.36AB'I'FM25l0MlZW was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated l--i.09..1013 stating the reason as "Rule 21(d) - person r iolates thc pror ision o1' Itule l0A (Bank details)". The appeal preferred by the petitioncr against the sairl order was rejected on 26.03.2026 on the ground that the same was filed beyond the prcscribcd perioc of'limitation. Aggricved by the same, petitioner has filed the instant Writ Petition 3. Learned counsel fbr the pctitioner submits that the firm by name NI/s. Lucf.r Restaurant and IJar u as taken over bv the petitioner - M,'s. Sholey' Bar and Rcstaurant, and the petitioncr's licencc is being renerued lrom tirne 1o time. I Ie submits that after thc said takeover'. the accountant of the petitioner has tailed to tupdate thc infbrrnation rvith regard to the bank account in the portal, which lesulted in cancellation of GST registration. The appeal tilcd by the petitioncr was also lejected on the ground of lirnitation. Thcrelbre. the petitioner prays that respondent No.l nray'bc dircctecl to give an opportunity to the petitioner and revoke thc order ol'cance lation oIGST resisl-ration 4. Learned Sp:cial C'iovernmcnt Pleader for Sr,ate -l-ax submits that the apparent reason fbr cancellation of GST rcgistration of the J petitioner was on account of non-furnishing of bank account details in the portal.

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 online and if it is not being accepted for any technical reasons, then to submit it in physical form. The competent authority would entenain it and take a decision thereon in accordance with law within a period of three weeks thereafter. 6. The instant Writ Petition is accordingly disposed of. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. SdIB.REKHA RANI ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To 1 3-4-11812, Elegant Edifice . The Deputy State Tax Officer Nacharam -1, H.No. Building, Ramanthapur, Hyderabad- 5000'13 2. The Appellate Joint Commissioner, Secunderabad Division, sth Floor, CCT Complex, Nampally, Hyderabad -1 of 3. Principal Secretary, Revenue (CT) Department, Saifabad, Hyderabad, State Telangana. 4. The Secretary, Union of lndia, Ministry of Finance, 4th Floor, A-Wing, Shastri Bhawan, New Delhi - 1 10001 . 5. One CC to SRI GANESH BHUJANGA RAOVADDURI, Advocate IOPUC] TAX 6. One CC to SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE loPUCl RAO, DEPUTY SOLICITOR GENERAL OF INDIA 7 One CC to SRI N.BHUJANGA toPUclc 8. Two CD Copies PSK. HIGH COURT DATED: 2310712026

ORDER 5IA , tHt ft: )t' WP.No.23653 of 2026 t tl iio z 2026 2 B JllL C) irt't A I H DISPOSING OF THE WRIT PETITION WITHOUT COSTS. \ 6

13488I TELANGANA couRlfi$DrffATiDIEoF rN rHE H|GH Jurisdiction) (Specia't'Original u r H u R ysllL Ji$?N'Ay,T', " ffi l/ilBt PRESENT KUMAR SINGH SRI APARESH THE CHIEF JUSTICE THE HONOURABLE G'M' MoHluDDlN rHE HoNouRA"" '*l}?t''cE NO 23653 OF 2026 wRlTPETITION Between: M/s SholaY :*Y'ffi '#$"t"11 Rep. bY its P :il"',t,,i"r':',-i'illJ;13:3':1lT:Yff 40 Years ...PETITIONER AND Edifice Elegant No 34-11812' -l H Nacharam Deputy State Tax Officer 1 . The 500013' Hyderabad- CCT ' Floor' -'^' Division. Sth ;rildi-"dftrnanthapu-r' ? The Aopellate SecunderaDao (cr) ' Jolnt uommissioner' N"meallv, Hvdi:T'trt principar secretary, Revenue ;;;i;I, n, Telangana' 3. State of or Finance' 4th Froor A-wine' mi1-:n*i;l:i"';i*"9'"::#'il1:3ii 11ooo1 " NLw derhi- " ;i;;'i'i;h;;;n, ,,.RESPONDENTS

the of lndia praying that in Petition under Article 226 of the Constitution circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the lmpugned Order for Cancellation of Registration dated in Form GST REG-19 with the effective 15-Og'2L23in Ref. No. ZA36OI23O323O6M 27 -05-2023' without assigning any cogent cancellation date arbitrarily flxed as 'l0A reasons, simply mentioned the rule 21(d) person violates the provisions of Rule (Bankdetails)inviolationoftheGGSTActANDRules,asillegal'arbitrary'unjust and violation of principles of natural justice as also contrary to the constitutional safeguards guaranteeJ undr and in ufter vioiation 14 and ls(1xs) c t* constitution ,rr;":lll"t of lndia oo *,,"1 ;'J :t order of the Apperate "no ,o,n,Tt' d a te d 2 6. o 3.2 oi; :1"" ; ;";..il, ;: ; *,;1, il; Tj r ;: lin :; ":" t.A. N o: :l oF 2026 petition under Serction praying

th€ circumstances ]u' affidavit fired rn support "t" that in rJ stated in the petition tne Respondent ;';;;;;" may be pleased No. 1 to ,."ro,tn" t""u""'o" to direct the pursuant to the rmpugne(, 'nu Xu '1"# ffi ; ilH:;f ::"T ;:il:l,T R e r N o 2436 o s2 3 o 3:r 3 0. n il';'rt"t'-"::: Hon'bre courr in w p rrro decision or this ,rurr,,ir,u-i*o.,u",;:,f,',:,. the recent - v-v t -zuzo pending ---" ' petition disposal of the writ ::::*::":::H:i;,,**,:tJ{ffii^';,H.si+f .,^, s oLrcrroR o e ruenii oir-ru 6re The Court made the foltowing: ORDER IN THE HIGH COURT FOR TIIE STATf, OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGTI AND THE HON'BLtr SRI JUSTICE G.M.MOHIUDDIN WRIT PETII'ION No.23653 OF 2026 Dated:23.07.2026 Between: M/s. Sholay Bar & Restaurant Rep. by its partner. Sri Shetty Sandeep. ...Petitioner and The Deputy State Tax Ofllcer. Nachararr- I . H.No.3-4- I l8/2, Etegant Edifice Building. Rarnanthapur, IJyderabad 500 013, and 3 others. ...Respondents ORDER: Heard Mr. V.Ganesh Bhujanga Rao, learned counsel appearing for the petitioner in virtual mode and Mr. Swaroop Oorilla, leamed Special Government Pleader for State Tax, appearing for respondents No. 1 to 3.

(GST) registration of the2. The Goods and Services Tax petitioner bearing No.36AB'I'FM25l0MlZW was cancelled vide Order for Cancellation of Registration passed in Form GST REG-19 dated l--i.09..1013 stating the reason as "Rule 21(d) - person r iolates thc pror ision o1' Itule l0A (Bank details)". The appeal preferred by the petitioncr against the sairl order was rejected on 26.03.2026 on the ground that the same was filed beyond the prcscribcd perioc of'limitation. Aggricved by the same, petitioner has filed the instant Writ Petition 3. Learned counsel fbr the pctitioner submits that the firm by name NI/s. Lucf.r Restaurant and IJar u as taken over bv the petitioner - M,'s. Sholey' Bar and Rcstaurant, and the petitioncr's licencc is being renerued lrom tirne 1o time. I Ie submits that after thc said takeover'. the accountant of the petitioner has tailed to tupdate thc infbrrnation rvith regard to the bank account in the portal, which lesulted in cancellation of GST registration. The appeal tilcd by the petitioncr was also lejected on the ground of lirnitation. Thcrelbre. the petitioner prays that respondent No.l nray'bc dircctecl to give an opportunity to the petitioner and revoke thc order ol'cance lation oIGST resisl-ration 4. Learned Sp:cial C'iovernmcnt Pleader for Sr,ate -l-ax submits that the apparent reason fbr cancellation of GST rcgistration of the J petitioner was on account of non-furnishing of bank account details in the portal.

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 online and if it is not being accepted for any technical reasons, then to submit it in physical form. The competent authority would entenain it and take a decision thereon in accordance with law within a period of three weeks thereafter. 6. The instant Writ Petition is accordingly disposed of. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. SdIB.REKHA RANI ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To 1 3-4-11812, Elegant Edifice . The Deputy State Tax Officer Nacharam -1, H.No. Building, Ramanthapur, Hyderabad- 5000'13 2. The Appellate Joint Commissioner, Secunderabad Division, sth Floor, CCT Complex, Nampally, Hyderabad -1 of 3. Principal Secretary, Revenue (CT) Department, Saifabad, Hyderabad, State Telangana. 4. The Secretary, Union of lndia, Ministry of Finance, 4th Floor, A-Wing, Shastri Bhawan, New Delhi - 1 10001 . 5. One CC to SRI GANESH BHUJANGA RAOVADDURI, Advocate IOPUC] TAX 6. One CC to SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE loPUCl RAO, DEPUTY SOLICITOR GENERAL OF INDIA 7 One CC to SRI N.BHUJANGA toPUclc 8. Two CD Copies PSK. HIGH COURT DATED: 2310712026

ORDER 5IA , tHt ft: )t' WP.No.23653 of 2026 t tl iio z 2026 2 B JllL C) irt't A I H DISPOSING OF THE WRIT PETITION WITHOUT COSTS. \ 6