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.
