High Court of Telangana
Anand Reddy Jejah v. Joint Commissioner (State Tax)
WRIT PETITION NO. 13248 OF 2026
The ruling in brief
Where registered taxpayer’s application for revocation of cancelled registration was rejected grounds without application of mind since it only recited that reasons for condonation were incorrect or insufficient without addressing explanation or documents, such rejection order was to be set aside and matter was to be remitted to competent authority for fresh speaking order after due consideration
Provisions considered
Section 30, read with section 29, of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - Rule 23 of Central Goods and Services Tax Rules, 2017/Telangana Goods and Services Tax Rules, 2017