M/S. Page 3 Enterprises vs. The Deputy State Tax Officer

Held

The Court noted that the learned counsel for the petitioner sought permission to withdraw the writ petition with liberty to file a fresh writ petition. The learned counsel for the respondents reported no objection to this request. Consequently, the High Court dismissed the writ petition as withdrawn. The Court granted the petitioner liberty to file a fresh writ petition. No order as to costs was made. Any pending miscellaneous applications were also closed.

Facts

M/s. Pagg Enterprises, represented by its proprietor Mr. Mohd Zafar Quresh, filed a writ petition before the Telangana High Court. The petitioner challenged an order in Form REG 19 dated April 21, 2025, and a notice in Form GST REG 17 dated March 11, 2025, both issued by the Deputy State Tax Officer, Malkajgiri 1 Circle. The petitioner sought a writ of mandamus to declare these orders void, arbitrary, illegal, without jurisdiction, and violative of natural justice and constitutional provisions. The petitioner also sought to set aside these orders and restore their GST registration. An interim application was filed seeking suspension of the operation of the notice in Form GST REG 17.

Key Issues

1. Whether the impugned order in Form REG 19 dated 21.04.2025 and the notice in Form GST REG 17 dated 11.03.2025, issued by the Deputy State Tax Officer, are void, arbitrary, illegal, without authority of law, without jurisdiction, and violative of the Principles of Natural Justice and Articles 14, 19(1)(g), 21, and 265 of the Constitution of India? Petitioner's Contention: The petitioner argued that the impugned order and notice were void, arbitrary, illegal, without jurisdiction, and violative of natural justice and constitutional rights. They sought the setting aside of these orders and restoration of their GST registration. Respondents' Contention: The learned Assistant Government Pleader for State Tax reported no objection to the petitioner's request to withdraw the writ petition.