Gayathri Infra Developers Vs Deputy State Tax Officer (Telangana High Court)
Summary : The Telangana High Court heard a writ petition filed under Article 226 of the Constitution challenging two orders concerning cancellation of GST registration. The petitioner, a proprietorship engaged in works contract, had obtained GST registration bearing No. 36DQSPG6583F1ZA on 12.07.2023. The impugned order dated 26.08.2024 cancelled the petitioner’s registration with retrospective effect from 12.07.2023 on the grounds of alleged violation of Rule 21(d) and Rule 10A relating to bank account details. The petitioner also challenged the subsequent appellate order dated 10.10.2025, which rejected the appeal as time-barred.
The petitioner stated that business operations could not be effectively carried on due to financial loss until 2024. After arranging funds, the petitioner intended to resume operations, but in July 2025 was informed that the GST registration had been cancelled. Upon checking the GST portal, the petitioner learned that a show cause notice dated 01.03.2024 had been issued for alleged non-compliance with Rule 21(d) and Rule 10A. According to the petitioner, cancellation occurred because bank details were not furnished, which the petitioner attributed to lack of knowledge and failure of the consultant to inform him of mandatory compliance requirements. The petitioner submitted that he approached the appellate authority on 26.07.2025 with a delay condonation petition, but the appeal was dismissed mechanically as being beyond the permissible period under Sections 107(1) and 107(4) of the CGST Act.
