Shakeer Hussain Khan Vs State of Telangana (Telangana High Court)
Summary: The Telangana High Court disposed of a writ petition concerning cancellation of the petitioner’s GST registration by an order in Form GST REG-19 dated 31 August 2026. The order stated that the petitioner had filed a reply but had not submitted sales and purchase invoices with the relevant supporting documents. The petitioner approached the High Court seeking revocation of the cancellation. His counsel submitted that he had approached the Court within the period stipulated under Rule 23 of the Central Goods and Services Tax Rules, 2017, and ultimately sought liberty to apply to the competent authority for revocation. Counsel for CBIC stated that such an application, accompanied by supporting documents, could be considered in accordance with law. The High Court granted the petitioner liberty to submit an online revocation application within the period stipulated under Rule 23. If technical reasons prevented online submission, he could submit it in physical form. The competent authority was directed to entertain the application and decide it in accordance with law. The Court did not itself revoke the cancellation or decide whether the petitioner’s documents were sufficient.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
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