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.
Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.2 to 5.
2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36BZOPM7940R1Z8 was cancelled vide impugned order passed in Form GST REG-19 dated 18.08.2025 on the ground that the registration was obtained by means of fraud, wilful misstatement or suppression of facts. The petitioner preferred an appeal on 13.11.2025 against the said order, which was dismissed by respondent No.5 on 30.05.2026 as being devoid of merits. Thereafter, the petitioner has filed the instant writ petition for revocation of cancellation of GST registration.
3. Learned counsel for the petitioner submits that the petitioner’s GST registration was cancelled on the sole allegation that the taxpayer had the same trade name and same registered mobile number as a different registered person operating from the registered address. Aggrieved by the same, the petitioner has preferred an appeal, which was dismissed observing that the petitioner failed to produce any valid documentary evidence, though such documents were allegedly filed along with the appeal memorandum.
4. Learned Special Government Pleader for State Tax submits that the apparent reason for cancellation of petitioner’s GST registration was that the registration was obtained by means of fraud, wilful misstatement or suppression of facts.
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 in physical form. The competent authority would entertain it and take a decision thereupon 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.
