Sholay Bar & Restaurant Vs Deputy State Tax Officer (Telangana High Court)
Telangana High Court Allows Fresh Application for Revocation of GST Registration Cancelled for Non-Updation of Bank Details
Summary: The petitioner’s GST registration bearing No. 36ABTFM2510M1ZW was cancelled through an Order for Cancellation of Registration in Form GST REG-19 dated 15.09.2023, with the stated reason being “Rule 21(d) – person violates the provision of Rule 10A (Bank details)”. The petitioner’s appeal against the cancellation order was rejected on 26.03.2026 on the ground that it had been filed beyond the prescribed limitation period. Aggrieved by the rejection, the petitioner approached the Telangana High Court.
The petitioner submitted that the firm M/s. Lucky Restaurant and Bar had been taken over by M/s. Sholey Bar and Restaurant and that its licence was being renewed from time to time. According to the petitioner, after the takeover, its accountant failed to update the bank account information on the GST portal, resulting in cancellation of the GST registration. Since the appeal was also rejected on limitation, the petitioner sought an opportunity to approach the competent authority for revocation of the cancellation.
The learned Special Government Pleader for State Tax submitted that the apparent reason for cancellation was the non-furnishing of bank account details on the portal.
