M/S Sunrise Trading And Co vs. The Superintendent Of Central Tax
Held
The High Court allowed the petitioner to approach the competent authority within two weeks to submit an application for revocation of GST registration. The competent authority was directed to consider the application and decide in accordance with the law within three weeks.
Facts
The petitioner's GST registration was cancelled on grounds of fraud, wilful misstatement, or suppression of facts, citing invalid input tax credit and suspicious transactions with cancelled supplier registrations. The petitioner sought revocation of this cancellation.
Key Issues
Whether the cancellation of GST registration was justified, and if the petitioner should be allowed to apply for revocation of the cancellation.
Sections Cited
FORM GST REG-17, FORM GST REG-19
AI-generated summary — verify with the full judgment below
/ [ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SEVENTEENTH DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 22708 OF 2026 Between: Itil/s Sunrise Trading and Co., A Partnership Firm having its principal place of business at D. No.3-2714 Opp Anjaneya Swamy Statue Chinthagudem Penuballi Mandal Kallur Khammam District Telangana 507 209 Represented by its Managing Partner Mr. C. Siva Sankar Reddy, S/o: C Subba Reddy, Aged about 32 years, F/o 77-4-1011 Santhi Nagar Payakapuram Vijayawada ...PETITIONER AND '1 . The Superintendent of Central Tax, No 7-78 ft Floor Mahima Nilayam Ambedkar Nagar Kallur GST Range Khammam District Telangana
The Assistant Commissioner of Central Tax, 15-13-1 54 Sthapati Vijaya Raghava Towers Bank colony NST Road Khammam Division (Jurisdictional Division) Khammam Telangana
The Union of lndia, Represented by its Secretary tvlinistry of Finance Department of Revenue North Block New Delhi - 110 001 ...RESPONDENTS Petition under Anicle 226 of the constitution of lndia praying
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.