Om Sanitary Vs Union of India (Telangana High Court)
The Telangana High Court disposed of the writ petition by granting liberty to the petitioner to submit a physical application for revocation of cancellation of GST registration before the competent authority within two weeks. The petitioner’s GST registration had been cancelled by order in Form GST REG-19 dated 18.08.2025 on the ground that it was obtained by fraud, wilful misstatement or suppression of facts, and the appeal against the cancellation was dismissed on 30.05.2026. The petitioner contended that the cancellation was based on the allegation that another registered person had the same trade name, registered mobile number and registered address, and that documentary evidence had been filed with the appeal though the appellate authority observed otherwise. Taking note of the facts and circumstances, the High Court directed the competent authority to entertain the physical application for revocation and decide it in accordance with law within three weeks of its submission. The writ petition was disposed of without any order as to costs, and pending miscellaneous applications, if any, were directed to stand closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Learned counsel Sri S.Sunil Kumar appears for the petitioner.
