Sony Engineering Enterprises Vs Deputy State Tax Officer
Date: February 17, 2026
Subject Matter
Authority Must Entertain Manual Application for Time-Barred GST Registration Revocation
Summary
The writ petition is allowed , directing the competent authority to entertain the petitioner's manual application for revocation of GST registration cancellation, despite it being time-barred, considering the reasons for delay. Summary of Facts and D…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Heard Mr. K.P.Amarnath Reddy, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader appearing for the respondents-State Tax. 2. The GST registration certificate of the petitioner bearing No.36BWMPS8527B1Z6 was cancelled vide impugned order passed in FORM GST REG-19 dated 28.03.2023 for non-fi…