M/S. Medilight Private Limited vs. Deputy State Tax Officer
Held
The Court granted the petitioner liberty to approach the competent authority for revocation of the cancellation within one week. The competent authority was directed to consider the application and decide in accordance with law within three weeks.
Facts
The petitioner's GST registration was cancelled for failing to furnish returns for six months. The petitioner claimed this was due to a newly engaged consultant and lack of awareness of the show cause notice and cancellation order.
Key Issues
Whether the cancellation of GST registration was justified and if the petitioner should be allowed to seek revocation.
Sections Cited
Not specified in the judgment text
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF JULY TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 23446 OF 2026 Between: M/s. Medilight Private Limited, Rep. by its Director, A Santosh Kumar, 1st Floor, S-2-277123, Union Bank Colony, Road No.3, Banjara Hills, Hyderabad, Telangana- 500034. ...PETITIONER AND 1. Deputy State Tax Officer, jubilee Hills 3 Circle, Telangana.
Union of lndia, Rep, by the Secretary, Ministry of Finarce, No.136-4, North Block, New Delhi. ..RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS, declaring the action of the 1't Respondent in passing the impugned Order cancelling GST Registration in FORM GST REG-19 daled 12.9.2O24 vide Ref.No.ZA360924O32511P as illegal, arbitrary, contrary to the provisions of the GST Act, violative of principles of natura
The judgment continues below.
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