GST Registration Cannot Be Cancelled for Mere Non-Updation of Bank Details: Telangana HC

Gayathri Infra Developers Vs Deputy State Tax Officer (Telangana High Court) Summary : The Telangana High Court heard a writ petition filed under Article 226 of the Constitution challenging two orders concerning cancellation of GST registration. The petitioner, a proprietorship engaged in works contract, had obtained GST registration bearing No. 36DQSPG6583F1ZA on 12.07.2023. The impugned order dated 26.08.2024 cancelled the petitioner’s registration with retrospective effect from 12.07.2023 on the grounds of alleged violation of Rule 21(d) and Rule 10A relating to bank account details. The ...