M/s ANJANEYA KIRANA MERCHANT v. THE DEPUTY STATE TAX OFFICER
Telangana HIGH COURT | DECISION
Analytical Video :
Introduction
The petitioner, M/s Anjaneya Kirana Merchant, was a registered dealer under the GST law whose registration was cancelled by the department through FORM GST REG-19 dated 20.11.2025. Seeking restoration of its GST registration, the petitioner filed an application for revocation of cancellation of registration before the competent authority.
During the revocation proceedings, the department issued a show cause notice dated 04.12.2025 calling upon the petitioner to explain why the application should not be rejected. However, no reply was filed within the prescribed time. Consequently, the competent authority rejected the application for revocation by order dated 17.12.2025.
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