GST Appellate Tribunal, Hyderabad17 September 2026

Md Qamaruddin Khan v. YRK Constructions

For revenue

FINAL ORDER NO. 03/COURT-II/HYD/2026

The ruling in brief

Where assessee's registration was cancelled due to non-filing of GSTR-3B for six months and, upon filing all pending returns and taxes, revocation was allowed, FAA erred by not mandating recovery of interest, late fee and penalty, so penalty was imposed and revenue permitted to collect all ancillary dues in compliance with Rule 23(1)

Provisions considered

Section 30, read with sections 47, 50 and 79, 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

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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Md Qamaruddin Khan v. YRK Constructions

The ruling in brief

Provisions considered

Md Qamaruddin Khan v. YRK Constructions

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