Neem Tree Hospitality Services Private Limited Vs State of Telangana
Date: February 23, 2026
Subject Matter
Delayed Application for GST Registration Cancellation Revocation Must Be Considered by Authority
Summary
The High Court has directed the competent authority to entertain a physical application for revocation of GST registration cancellation, despite it being time-barred. The cancellation was due to the petitioner's non-filing of returns for six consecut…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Mr. B. Sudarshana Setty, learned counsel for the petitioner. Mr. K. Sai Akarsh, learned Assistant Government Pleader represents Mr. Swaroop Oorilla, learned Special Government Pleader appears for State Tax. 2. The Goods and Services Tax (GST) registration certificate of the petitioner bearing No.36AAICN5495P1ZI was cancelled vide order passed…