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2023 (2) TMI 362 - HC - GSTCancellation of GST registration of petitioner - petitioner had not filed GST return for a continuous period of six months - HELD THAT:- Issue raised in this writ petition is no longer res integra. In M/S. CHENNA KRISHNAMA CHARYULU KARAMPUDI VERSUS THE ADDITIONAL COMMISSIONER APPEALS1 AND ANOTHER [2022 (7) TMI 82 - TELANGANA HIGH COURT], which has been followed in subsequent decisions, this Court had remanded the matter back to the file of the primary authority to reconsider and pass appropriate order after giving opportunity of hearing to the petitioner. Following the above, the order of respondent No.5 dated 12.11.2018 and order of respondent No.3 dated 30.01.2023 are set aside and matter remanded back to the file of respondent No.5 to consider the matter afresh and after giving a reasonable opportunity of hearing to the petitioner, to pass appropriate order in accordance with law.
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