Mohd Moshin Malik vs. The Deputy State Tax Officer
Facts
The petitioner, Mohd Mohsin Malik, proprietor of M/s M.M. Enterprises, filed a writ petition challenging the order dated 09.07.2025 passed by the Deputy State Tax Officer (1st Respondent) cancelling his GST registration. The petitioner contended that the cancellation was done without providing a sufficient opportunity to be heard, violating due process, constitutional rights under Articles 14, 19(1)(g), and 21, and the principles of natural justice. The petition sought to declare the cancellation order null and void and to restore the registration certificate. An interim application was also filed seeking suspension of the cancellation order and restoration of registration pending the disposal of the writ petition.
Held
The High Court, after hearing arguments from both sides, did not express any opinion on the merits of the case. Instead, the Court granted liberty to the petitioner to approach the 1st Respondent (Deputy State Tax Officer) for revocation of the cancellation order. The Court directed that if the petitioner makes such a request within one week from the date of the order, the 1st Respondent shall consider the request and pass an order on the issue of revocation of cancellation of registration within two weeks thereafter, in accordance with the law. The Writ Petition was disposed of on this procedural basis.
Key Issues
1. Whether the order for cancellation of registration passed by the 1st Respondent, dated 09.07.2025, is arbitrary and in violation of the principles of natural justice and due process of law, as contended by the petitioner? The petitioner argued that the cancellation was made without affording a sufficient opportunity of being heard, thus contravening Article 14, 19(1)(g), and 21 of the Constitution of India and the principles of natural justice. The respondents, represented by the Special Government Pleader for State Tax and the Dy. Solicitor General of India, did not explicitly record their arguments on the merits of the case in the judgment. However, the court's disposal indicates a procedural resolution rather than a determination of the substantive arguments.
Sections Cited
Article 14, Article 19(1)(g), Article 21
AI-generated summary — verify with the full judgment below
\ ,.8 * i .)r s I 'f s I t tt ij {,i 4r. + t 4 t +, t {,, IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) MONDAY,THE SIXTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGI'I AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITION 30129 0F 2025 Between: [ 3488 I ..PETITIONER Mohd Moshin Malik Plot No.13, Jalpally , (Mohd Mohsin Malik), Proprietor of M/sM.M.Enterprises, B'alapur, Hyderabad - 500 005. State of Telangana AND 1. The Deputy State Tax Officer, Rajendranqgar-l Circl-e, Hyderabld.
The Sthte- of Telangana, Rep. -by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, HyderaQqd
Tnil Union 6t tnOia] Rep. by its Secnitary, Ministry of Finance, North Block, New Delhi- 110 001. ..RESPONDENTS Petition under Article 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 Writ of Mandamus or any other appropriate Writ or Order or direction declaring the action of the 1St Respondent in passing the Order for Cancellation of Registration in Form GST REG-19, dated 09.0
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