High Court of Telangana9 July 2026

JK Technology v. Deputy State Tax Officer

For assessee

WRIT PETITION NO. 21690 OF 2026

The ruling in brief

Where registration was cancelled for non-furnishing of returns though SCN alleged fraud, such cancellation was invalid as order rested on a ground not mentioned in SCN, breaching requirement to specify precise grounds with material, therefore SCN and cancellation order were quashed and GST registration was restored, with liberty to issue fresh SCN on proper grounds with supporting documents

Provisions considered

Section 29 of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - 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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JK Technology v. Deputy State Tax Officer

The ruling in brief

Provisions considered

JK Technology v. Deputy State Tax Officer

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