M/S. City Link Broadband vs. The State Of Telangana
Held
The Court noted that the petitioner had approached the High Court against the cancellation of its GST registration, which was issued for failing to furnish returns for a continuous period of six months. The judgment explicitly states that the petitioner had preferred an appeal against this order, and this appeal was pending. Given that an appeal was already pending, the Court found no reason to issue a direction for the revocation of the GST registration at this stage. Consequently, the writ petition was disposed of, granting the petitioner liberty to pursue its grievance at an appropriate stage before the appropriate forum, if it remained aggrieved. No costs were imposed.
Facts
The petitioner, M/s. City Link Broadband, approached the High Court of Telangana at Hyderabad challenging the cancellation of its GST registration. The cancellation was issued on 21-09-2024, referencing proceedings No. 24360924062109C, on the grounds of failure to furnish returns for a continuous period of six months, among other reasons. The petitioner sought a writ of mandamus to restore its GST registration, enabling it to file statutory returns, issue tax invoices, generate e-way bills, and carry on its lawful business. The petitioner had also filed an appeal against the cancellation order, which was pending before the appellate authority.
Key Issues
1. Whether the High Court, in its writ jurisdiction, should entertain a petition challenging the cancellation of GST registration when an appeal against the said cancellation is already pending before the appellate authority. Petitioner's contention: The petitioner implicitly argues that the cancellation of its GST registration is illegal and unjustified, and therefore, the High Court should intervene to restore it, allowing them to conduct business. They seek immediate relief through a writ of mandamus. Respondents' contention: The respondents, through their counsel, likely rely on the statutory remedy available to the petitioner in the form of an appeal. Their stance would be that since an appeal is pending, the writ petition is premature or not maintainable, and the petitioner should pursue the appellate process.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 27158 OF 2026 Between: lM/s. City Link Broadband, represented by its Authorized Proprietor, Banda Jaya Latha, C/o. Raju, aged about 39 years, Occupation. Business, residing at H. No.2-8-301 and 302, Near Geetha lnn, Near Circus Ground, Mukarampura, Ka immnagar - 50500 1, Tela ngana. GSTI N/UTI N. 36DEZPB8320 A1 ZK ..,PETITIONER AND 1. The State of Telangana, represented by its Principal Chief Commissioner, Hyderabad Zone, Hyderabad.
The Principal Commissioner, lvledchal Zone, Lakadi ka pool, Hyderabad.
The Appellate Joint Commissioner, (APPEALS-2), Central Tax, Hyderabad.
The Superintendent, Karimnagar Urban Range, Karimnagar. ...RESPONDENTS Petition under Antcle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, dlrection, or Order, more particularly one in the natur
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