BharatTaxGST

Elite Enterprises vs. Union Of INDIA

Original PDF →
WP/6667/2026HC TelanganaGSTCNR HBHC01013484202623 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI MUSTAQ HUSSAIN, REPRESENTING, SRISYED MUSAB RAHIM HASHMIFor Respondent: SRI N. BHUJANGA RAO, DEpUTy, SOLICITOR GENERAL OF INDIA

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY THIRD DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 6667 OF 2026 Between: Elite Enterprises, Having office at H.No.8-'13-103/9/4, Sy.No.49, Rasheed Colony, Hassan Colony, Rajendra Nagar, Ranga Reddy District, Telangana State, Rep by its Proprietor, Mohammed Abdul Samad Khan S/o Late Mohammed Abdul Jaffer Khan, Aged about 38 years, Occ Business, R/o H.No.4-14-106, Hasan Nagar, Rajendranagar, Ranga Reddy District, Telangana State ...PETITIONER AND '1. Union of lndia, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110001 2. The Commissioner, Central Board of lndirect Taxes and Customs, GST Bhavan, Hyderabad, Telangana State 3. The Assistant Commissioner, Office of the Commercial Tax Officer, Rajendranagar-1 Circle, Saroornagar Division, 7th Floor, Gagan Vihar Complex, Nampally, Hyderabad, Telangana State-S00001 ,..RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the action of the Respondents in Cancelling the Petitioner's GST registration bearing GSTIN 36BBDPM8231N1ZA being run in the name and style as Elite Enterprises, having office at H.No.8-13-103/9/4, Sy.No.49, Rasheed Colony, Hassan Colony, Rajendra Nagar, Ranga Reddy District, Telangana State, as illegal, arbitrary, and violative of Articles 1a, 19(1Xg) and 300-A of the Constitution of lndia consequently direct the Respondents to forthwith revoke the cancellation/ suspension and restore the Petitioner's GST registration bearing GSTIN 36BBDPM8231N1ZA to enable continuation of business activities being run in the name and style as Elite Enterprises, having office at H.No.8-13-103/9/4, Sy.No.49, Rasheed Colony. Hassan Colony, Rajendra Nagar, Ranga Reddy Diskict, Telangana State l.A. NO: 1 0F 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondents to forthwith revoke the cancellation/ suspension and restore the Petitioner's GST registration bearing GSTIN 36BBDPM8231N1ZA to enable continuation of business activities being run in the name and style as Elite Enterprises, having office at H.No.8-'13-'103/9/4, Sy. No .49, Rasheed Colony, Hassan Colony, Rajendra Nagar, Ranga Reddy District, Telangana State, pending disposal of main Writ Petition Counsel for the Petitioner: SRI MUSTAQ HUSSAIN, REPRESENTING, SRISYED MUSAB RAHIM HASHMI Counsel for the Respondent No.1: SRI N. BHUJANGA RAO, DEpUTy SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.2 : SRI DOMINIC FERNANDES, SC FOR CBI Counsel for the Respondent No.3 : SRI SWAROOP OORILLA, SPECIAL Gp FOR STATE TAX

The Court made the following: ORDER

**rseg{{eiee*@ry IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD The Hon'ble The Chief Justice Sri Aparesh Kumar Sineh and The Hon'ble Sri Justice G.M.Mohiuddin Writ Petition No.6667 of 2026 Dated:23.06.2026 Between: Elite Enterprises, rep. by its Proprietor Mohammed Abdul Samad Khan ...Petitioner and Union of lndia, Rep. by its Secretary, Ministry of F'inance, Department of Revenue, North Block, New Delhi-t 10001 and 2 others ...Respondents Order: Heard Mr. Mustaq Hussain, learned counsel representing Mr. Syed Musab Rahirn Hashmi, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for respondent No.3. 2. Reference is rnade to this Court's earlier order dated 16.06.2026, which reads as under: "Mr. Syed Mustaq Hussain, learned counsel represents Mr. Syed Musab Rahim Mashmi, learned counsel for the petitioner. Mr. Swaroop Oorilla, learned Special Government Pleader appears for State Tax. The present writ petition seeks revocation of cancellation of Goods arrd Services Tax (GST) registration. Neither the show cause notice in Form GST REG- I 7 nor tlre order of cancellation irr Fonn GST REG- 19 is enclosed or there any avermerrts to that effect.

..L.. Learned Special Government Pleader for the State Tax upon instructions subrnits that during visit the petitiorier proprietary concern which obtained registration for carrying business of electrical appliances trading etc., was found to be engaged in metal scrap trading. There are huge dues to the tune of Rs.3,79,15,4221- in respect of which adjudication proceedings have been initiated. It is submitted that without rnaterial avennents or documents sought to be impugned, no relief can be granted in writ juri iction. Learned counsel for the petitioner seeks an adjournment. The matter is adjoLrrned to23.06.2026 on which date the Proprietor of the petitioner firm should appear in-person."

3.

The proprietor of the petitioner-firm has appeared today

4.

Learned counsel for the petitioner submits that the petitioner is ready and willing to pay the outstanding dues in order to seek revocation of cancellation of its Goods and Services Tax (GST) registration

5.

Let the proprietor of the petitioner-finn appear before respondent No.3 on 29.06.2026 during office hours. On his appearance, respondent No.3 would communicate the outstanding dues. which fonn part of the show-cause notice for cancellation of petitioner's GST registration.

6.

The petitioner shall deposit the outstanding dues within a period of one week thereafter. If the petitioner makes the said deposit within that period, it would be at liberty to file an application for revocation

SiliffiklXaiEI?lr ::3 of cancellation of GST registration in manual fonn within a period of two weeks thereafter.

7.

On such application being filed, the competent authority would entertain the same and take a decision thereupon in accordance with law within a period of three weeks thereafter.

8.

Subject to the above directions, the Writ Petition is disposed of. The presence of the proprietor of the petitioner,firm is dispensed with There shall be no order as to costs As a sequel, miscellaneous petitions, pending if any, stand closed. '-M. NAGAMANI ASSTSTANT REGISTRAR //// 6 To, SECTION OFFIGER

1.

The Secretary, Union of lndia, Ministry of Finance, Department of Revenue, North Block, New Delhi - 1 10001

2.

The Commissioner, Central Board of lndirect Taxes and Customs, GST Bhavan, Hyderabad, Telangana State

3.

The Assistant Commissioner, Office of the Commercial Tax Officer, Rajendran agar-1 Circle, Saroornagar Division, _7th Floor, Gagan Vihar Complex, Nimpally, Hyderabad, Telangana State-500001

4.

One CC to SRI SYED MUSAB RAHIM HASHMI, Advocate IoPUC]

5.

One CC to SRI N. BHUJANGA RAO, Deputy Solicitor General of lndia Advocate [OPUC]

6.

One CC to SRI DOMINIC FERNANDES, SC FOR CBl, Advocate [OPUC]

7.

TWO CCS tO SRI SWAROOP OORILLA, SPECIAL GP FOR STATE TAX' High Court for the State of Telangana, at Hyderabad [OUT]

8.

Two CD Copies PVL ,b. BS

HIGH COURT DATED: 2310612026 i; t"l t' t. ORDER. WP.No.6667 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS 2 it- . ra$ \N" + "# "5\ rx * n'- .t ./ 1' l\ .1 -J)1 \ \ L '5c IL

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.