M/S.Narayan Traders vs. Superintendent

Held

The Court, in view of the submissions made by the learned Senior Standing Counsel for CBIC, set aside the impugned order dated 18.03.2024 in Form GST REG-19. The matter was remitted to Respondent No. 1 (Superintendent, State Tax) for taking a fresh decision. The petitioner was to be given an opportunity to furnish its reply to the show cause notice within a reasonable time. The Court disposed of the writ petition accordingly, with no order as to costs. The primary reasoning for the remand was to ensure the petitioner received an adequate opportunity to present their case and for a fresh adjudication based on a complete record, addressing the procedural concerns raised implicitly by the respondent's submission.

Facts

The petitioner, M/s. Narayan Traders, represented by its Proprietor, Vikram Saini, filed a writ petition before the Telangana High Court challenging a notice for cancellation of GST registration (Form GST REG-17 dated 05.03.2024) and the subsequent order of cancellation (Form GST REG-19 dated 18.03.2024), both issued by the Superintendent, State Tax, Secunderabad Division. The petitioner contended that these actions were void, illegal, arbitrary, lacked jurisdiction, and violated principles of natural justice and constitutional provisions. The petitioner sought to set aside the show cause notice and cancellation order and restore their GST registration. The matter was listed for hearing on November 14, 2025.

Key Issues

1. Whether the notice for cancellation of registration in Form GST REG-17 dated 05.03.2024 and the order of cancellation in Form GST REG-19 dated 18.03.2024 are void, illegal, arbitrary, devoid of signature, without jurisdiction, and in violation of the principles of natural justice and Articles 14, 19(1)(g), 21, and 265 of the Constitution of India. Petitioner's Arguments: The petitioner argued that the impugned notice and order were fundamentally flawed, lacking proper authorization and procedural fairness. They asserted violations of constitutional rights, including the right to carry on business and the right to equality. Respondents' Arguments: The Senior Standing Counsel for CBIC, on instructions, submitted that documents were attached to the show cause notice. However, they proposed remanding the matter to the proper officer to allow the petitioner to appear and furnish a reply, after which a fresh order would be passed. They also agreed to serve copies of annexed documents on the petitioner's counsel.