M/S A.P.Enterprises vs. The Superintendent Of Central Tax
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
IN THE HIGH COURT FOR TIIE STATE OF TELANGAIYA AT HYDERABAI) THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHII,JDDIN WRIT PETITION No.30400 OF 2025 DATED: 25.06.2026 Between: IWs. A.P. Enterprises, Rep., by its Proprietor, Sri Adil Malik, Kothapet, Ranga Reddy, Telangana. . . . Petitioner AI\D The Superintendent of Central Tax, Saroomagar Range, Nagole, Hyderabad and another. . . . Respondents Mr. Goondla Venkateswarlu, learned counsel for the petitioner Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent No.1 I
The impugned order of cancellation of Goods and Services Tax I notice issued by respondent No.l on 17.07.2025 in Form GST REG-17. For proper appreciation, the contents of the show cause notice and the order of Registration, dated 04.08.2025 is passed on a ground alien to the show cause cancellation are extracted hereunder: ORDER:
- 2 ..FORM GST REG-17 ISee Rule 22(1)] Reference No: ZA3 601 25 1292658 Date: l'7 .0'7 .2025 To Registration Number (GSTINtuIN): 36AQEPA8865HlZO ADIL MALIK. Plot No.3 I , Waris Colony, Hyderabad, Ranga Reddy. Telangana. 50003 5. Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registratiou is liable to be cancelled for the following reasons: Section 29(2)(e)-registration obtained by means of fraud, willfirl misstatement or suppression of facts. Rule 2l(b)-person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder. Rule 2l(a)-person does not conduct any business from declared place of business/place of business not found. Remarks DGGI/INV/GST/ I 47 2 12025 - Gr 08.07.2025 L-O/OADG.DGGT-ZU-I|YDI9I4 DATED Your are hereby directed to furnish a reply to the notice within seven working days lrom the date of service of this notice. You are hereby directed to 25.0'1 .2025 at 1\:4'7 . appear before the undersigned authority on lf you fail to fumish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 17.07.2025 Kindly refer the supportive document aftached for case specific details Place: CBIC Date: l'7 .0'7 .2025 Srinivas Addla Superintendent SAROORNAGAR l6:47:54 IST" 2 3 \
- 3 .FORM GST REG.19 [See rule 22(3)] Reference Number: 2A360825006 I 8 I S To Name: ADIL MALIK Address: Plot No.3l, Waris Colony, Hyderabad, Rangareddy, Telangana, 500035. GSTINtuN: 36AQEPAE865HIZO Application Reference Number (ARN): AA3 6072502939 17 Date: 04108D025 Date: Order for Cancellation of Registration This has reference to show cause notice issued dated 1710712025 Whereas reply to the show cause notice has been submitted vide ARN NOT AVAILABLE; and whereas the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s):
Section 29(2)(e)-regishation obtained by means of fraud, willful misstatement or suppression of facts.
Rule 2l(a)-person does not conduct any business from declared place of businesVplace of business not found.
Rule 2l(b)-person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder. Remarks The taxpayer suspended herewith and intimating for cancellation of registration for non fumishing of six consecutive retums. Therefore, order for cancellation of GST registration is issued under the provisions of Section 29(2) of CGST ACT, 2017 read with rule 22 of the CGST Rules for non fumishing of six consecutive retums. As per Section 29(3) of CGST ACT, 2017, the cancellation of registration under this section shall not affect the liability ofthe person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. The effective date ofcancellation ofyour registration is0110612025. 2. Kindly refer to the supportive document(s) attached for case specific details. - Not applicable
It may be noted that a registered person furnishing retum under sub- section (l) of section 39 of the CGST Act, 2017 is required to fumish a final retum in FORM GSTR-I0 within three months of the date of this order. I t
- 4 ,1, You are required to fumish all your pending returns 5, It may be noted that the cancellation of regisfiation shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Place: CBIC Date: 0410812025 Srinivas Addla Superintendent SAROORNAGAR"
Leamed counsel for the petitioner has taken other grounds also which have been contested by the learned Senior Standing Counsel for CBIC who has also filed a counter alfidavir.
However, upon hearing learned counsel for the parties, we are inclined to allow the vgrit petition bv quashing the order of cancellation of registration for the sole reason that it is based upon a ground upon which the petitioner was never put to notice. The cancellation has been done for allegedly non-furnishing of consecutive retums, which is in teeth of Rule 21(h) of the Central Goods and Services Tax Rules, 2017 (for short, "the Rules"). The show cause notice alleged obtaining of registration by fraud, willful misstatement or suppression of facts in teeth of Section 29(2)(e) of the Central Goods and Services Tax Act, 2Ol7; for issuance of invoice or bill without supply of goods or services or both in violation of Rule 2l(b) of the Rules and in not conducting any business from declared place ofbusiness in teeth of Rule 21(a) ofthe Rules.
Learned counsel for the petitioner submits that a consequential direction also be issued to immediatell, restore the registration of the petitioner. I I
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In such circumstances, both the impugned order of cancellation of registration and the show cause notice are quashed and the Goods and Services Tax registration of the petitioner is restored. However, liberty is granted to the respondent Revenue to issue fresh show cause notice, if any grounds exist for proposed cancellation ofGST registration of the petitioner. Needless to say that the show cause notice should contain specific grounds with supporting documents so that the petitioner can submit a reply. Based thereupon, the proper office1 can take a.decision in accordance with law in a time bound manner.
The writ petition is accordingly disposed of. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. . A.JAYASREE ASSISTANT REGISTRAR //// SECTION OFFIGER
The Superintendent of Cenkal Tax, Saroornagar Range, H.No. 2-3-908, Sai Balaji Arcade, Cooperative Bank Colony, Bandlaguda Road, Nagole, Hyderabad PlN. 500 068
The Secretary to Government of lndia, Union of lndia, Ministry of Finance, Revenue Department, North Block, Central Secretariat, New Delhi - PIN -110
One CC to SRI GOONDLA VENKATESWARLU, Advocate. [OPUC]
One CC to SRI DOMINIC FERNANDES, Senior Standing Counsel for CBIC' loPUCl
Two CD Copies. 6- To, BSK A TKS
HIGH COURT DATED: 2510612026 ORDER WP.No.30400 of 2025 { 1iJii9 21 JUL 206 l1 pATcll 3ir' r 6g ) * DISPOSING OF THE WRIT PETITION WITHOUT COSTS (9t j\ -\'s r f:i o * D
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.