Sunrise Trading & Co. Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Permits Taxpayer to Seek Revocation of GST Registration Cancelled on Allegation of Fraud and Suppression
Summary: The Telangana High Court dealt with a writ petition filed by M/s. Sunrise Trading & Co. challenging cancellation of its GST registration bearing GSTIN 36AFOFS7578G1Z6 through Form GST REG-19 dated 10.06.2026 on the allegation that the registration had been obtained by means of fraud, wilful misstatement or suppression of facts. The petitioner submitted that the cancellation was connected with allegations concerning invalid or suspicious Input Tax Credit transactions during FY 2025-26, particularly because the registration certificates of 9 out of 10 suppliers had been cancelled. The Department submitted that the apparent reason for cancellation was the allegation that the GST registration itself had been obtained through fraud, wilful misstatement or suppression of facts. The High Court did not adjudicate upon the merits of these allegations or determine the validity of the ITC. Instead, it granted liberty to the petitioner to approach the competent authority within two weeks for revocation of cancellation of GST registration. The application could initially be submitted online and, if not accepted for technical reasons, could be submitted physically. The competent authority was directed to entertain the application and take a decision in accordance with law within three weeks thereafter. The writ petition was disposed of without costs.
