High Court remands back GST Cancellation Order for Opportunity of Being Heard:

The High Court granted Dharani Minerals another opportunity to defend its GST registration after the revocation request was rejected without a response to the show-cause notice. The tax authority has now been directed to reconsider the matter and issue a fresh order.

Court Sets Aside Order Rejecting GST Registration Revocation

Khushi Jain

May 11, 2026

Last update on May 11, 2026

High Court remands back GST Cancellation Order for Opportunity of Being Heard Dharani Minerals, represented by its proprietor, approached the High Court after its GST registration was cancelled by the Superintendent of Central Tax, Gudur Range, on 27 June 2025. The petitioner later applied for revocation of the cancellation, but a show-cause notice issued on 28 July 2025 was not replied to, leading to rejection of the revocation request on 28 October 2025. Dharani Minerals argued that it was not given a proper opportunity to explain its case. The High Court, Justice R. Raghunandan Rao and Justice T.C.D. Sekhar, set aside the rejection order and allowed the petitioner three weeks to submit objections to the show-cause notice. The Court also directed the tax authority to consider the reply and pass a fresh order within six weeks. No costs were imposed and all pending applications were closed.