Case Law Details
Integrated Techno Systems Vs Superintendent of Central Tax (Telangana High Court)
Cancellation of Goods and Services Tax (GST) registration – Telangana High Court refers to Notification No. 03/2023–Central Tax Dated: 31st March, 2023 by CBIC, allowing the petitioner to apply for revocation of Goods and Services Tax (GST) registration. The petitioner is directed to file the due returns as per the notification. This decision provides clarity on the revocation process for cancelled GST registrations.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Mr. M.Naga Deepak, learned counsel for the petitioner and Mr. Dominic Fernandes, learned counsel for the respondents.
2. This writ petition has been filed assailing the order dated 25.01.2021 passed by respondent No.1 cancelling the Goods and Services Tax (GST) registration of the petitioner as well as the order-in-appeal dated 28.12.2022 passed by respondent No.2 dismissing the appeal filed by the petitioner against the order of cancellation of registration.
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