High Court of Telangana25 June 2026

A.P. Enterprises v. Superintendent of Central Tax

For assessee

WRIT PETITION NO. 30400 OF 2025

The ruling in brief

Where registered person was issued notice for cancellation of registration citing fraud, bogus invoicing, and not operating from declared place, but the registration was cancelled on unrelated ground of non-filing of six returns without any notice for same, such cancellation was unsustainable as it violated principles of notice and fair hearing, and registration was restored with liberty to respondent to issue fresh SCN

Provisions considered

Section 29 of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - Rule 21, read with rule 22, of Central Goods and Services Tax Rules, 2017/Telangana Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

Calcutta High Court24 Sept 2026

For assesseeRemanded

A.P. Enterprises v. Superintendent of Central Tax

The ruling in brief

Provisions considered

A.P. Enterprises v. Superintendent of Central Tax

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Janardan Tamuli @ Janardan Tamuly v. Union of India

Read the full analysis