M/S. Blue Line Trading vs. The Superintendent Of Central Tax..
Held
The Court allowed the petitioner to approach the competent authority for submitting an application for revocation of GST registration, either online or physically if technical issues arise. The authority is to decide on this application within a specified timeframe.
Facts
The petitioner's GST registration was cancelled on the grounds of fraud, wilful misstatement, or suppression of facts, citing invalid input tax credit and suspicious transactions with suppliers whose registrations were cancelled. 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: 22752 OF 2026 Between: M/s. Blue Line Trading,, A Partnership Firm, having its principal place of business at D. No. 3-38, Ground Floor, Muthagudem Post, Penuballi Mandal, Kallur, Khammam District, Telangana 5O7 209, Represented by its Managing Partner, Mr. C. Siva Sankar Reddy S/o: C. Subbareddy, Aged about 32 years, R/o 77-4-1011, Santhi Nagar, Payakapuram, Vijayawada ...PETITIONER AND 1. The Superintendent of Central Tax, No. 7-78, 1St 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 Additional Commissioner of Central Tax,, Rangareddy GST Commissionerate, Hyderabad, Telangana
The Union of lndia,, Represented by its Secretary, Ministry of Finance, Department of Revenue, North B
The judgment continues below.
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