Case Law Details
Golden Enterprises Vs Deputy State Tax Officer (Telangana High Court)
The Telangana High Court disposed of a writ petition challenging cancellation of the petitioner’s GST registration through an order in Form GST REG-19 dated 20.06.2025. The registration was cancelled on the ground that the petitioner did not conduct any business from the declared place of business or that the place of business was not found.
Before the High Court, the petitioner submitted that the impugned cancellation order had been passed on the ground that no reply was filed to the notice within the specified time. The learned Special Government Pleader for State Tax submitted that the petitioner could avail the remedy of appeal against the cancellation order.
Considering the availability of the appellate remedy, the High Court disposed of the writ petition with liberty to the petitioner to file an appeal before the appellate authority within two weeks against the impugned GST registration cancellation order. The Court permitted the petitioner to raise all grounds of law available to it.
The High Court further directed that the appellate authority should consider and decide the appeal in accordance with law. No order as to costs was passed, and all pending miscellaneous applications, if any, were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Learned counsel Sri Syed Ahmed appears for the petitioner.
Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents.
2. The petitioner’s Goods and Services Tax (GST) registration was cancelled vide Order for Cancellation of Registration in FORM GST REG-19 dated 20.06.2025 on the ground that the person does not conduct any business from the declared place of business/place of business not found. The petitioner has preferred the instant writ petition challenging the said order.
3. Learned counsel for the petitioner submits that the impugned order of cancellation of registration was passed on the ground that the petitioner had not replied to the notice within the specified time.
4. Learned Special Government Pleader for State Tax submits that the petitioner can avail the remedy of appeal against the order of cancellation of registration.
5. In that view of the matter, the writ petition is disposed of with liberty to the petitioner to file an appeal before the appellate authority within a period of two weeks against the impugned order of cancellation of registration taking all such grounds of law as are available to it. Needless to say, the appellate authority would consider and decide the appeal in accordance with law. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
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