Aqsa Begum Vs Union of India (Telangana High Court)
Telangana High Court Grants Liberty to Seek Revocation of GST Registration Cancellation Under Section 30
Summary: The Telangana High Court, in Aqsa Begum Vs Union of India, disposed of a writ petition challenging the cancellation of GST registration vide order dated 9 October 2026. The registration was cancelled on the ground that the petitioner was not conducting business from the declared place of business, as contemplated under Rule 21(a) of the Telangana Goods and Services Tax Rules, 2017. The cancellation order also relied upon a panchanama report recording that business activities were not being carried out from the declared premises. The Court observed that the petitioner had been served with a show cause notice and had submitted a reply. It further noted that Section 30 of the Telangana GST Act, 2017 provides a statutory remedy for seeking revocation of cancellation and that sufficient time remained available to avail such remedy. Accordingly, the High Court granted liberty to the petitioner to file a revocation application, supported by cogent and relevant documentary evidence establishing that business was being conducted from the declared premises. The competent authority was directed to decide the application expeditiously, preferably within four weeks from the date of filing. The petitioner was also granted liberty to seek a personal hearing. The Court neither directly restored the GST registration nor adjudicated the factual dispute on merits. The writ petition was disposed of without any order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Sri Aswatth Janardhan, leaned counsel representing Sri Ekant Hiranandani, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for respondent Nos.2 to 5. Perused the record.
2. The challenge in the present Writ Petition is to the impugned order dated 09.10.2026, which is an order of cancellation of registration of the petitioner under the GST law.
3. Perusal of the show-cause notice, which was served upon the petitioner and to which the petitioner has given a reply, goes to show that the primary charge against the petitioner was that she did not conduct any business from the declared place of business/place of business was not known in accordance with Rule 21(a) of the Telangana Goods and Services Tax Rules, 2017. The order of cancellation would go to show that there was a panchanama drawn and in the panchanama report also, it was reported that the business is not being operated from the declared place of business by the petitioner.
4. Section 30 of the Telangana Goods and Services Tax Act, 2017 (for short, ‘the Act’) provides for a remedy to the petitioner by moving an appropriate petition before the authority concerned seeking for revocation of cancellation of registration.
5. Since the order impugned is dated 09.10.2026, the petitioner has sufficient time to move an appropriate petition seeking for revocation of cancellation of registration. The facts and grounds that have been raised in the present Writ Petition are all which need to be scrutinized by the authority concerned before passing an appropriate order and which now can be done in the event the petitioner resorts to the remedy under Section 30 of the Act.
6. In view of the same, liberty is granted to the petitioner to move an appropriate petition under Section 30 of the Act seeking for revocation of cancellation of registration supported with all cogent and relevant documents to establish the fact that her business is being operated from the declared place. The authorities concerned shall take an appropriate decision on the said petition as expeditiously as possible, preferably within a period of four (4) weeks from the date the revocation petition is filed. The petitioner also would be at liberty to seek for personal hearing, if she so intends, before the authority concerned.
7. With the above observations, the Writ Petition is disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
