Bheemashankar Hosamani vs. Asst. Commissioner Of Commercial Taxes And Anr

In the instant writ petition, the petitioner has questioned the order dated 23.09.2022 at Annexure-D passed by the second respondent wherein the registration of the petitioner under the Goods and Service Tax Act, is canceled, on the premise that petitioner has not furnished returns.

The learned counsel for the petitioner submits that the order is passed without affording any opportunity of hearing to the petitioner and same is in violation of principles of natural justice. He would also submit that the issue involved in this matter is squarely covered in terms of the judgment of Telangana High Court in the case of M/S. (Appeals-1) O/o. the Commissioner of Customs and Central Tax, Appeals- I, Hyderabad Commissionarate, Basheerbagh, Hyderabad-500 004 and another, in W.P.No.27071 of 2022 dated 27.06.2022. 04. The learned Additional Government Advocate would not dispute the proposition of law and would submit that the matter be remanded to the authority with a direction to afford an opportunity to the petitioner and in that event the petitioner will be heard in this regard and appropriate order will be passed.

Under these circumstances, the writ petition is allowed. The impugned endorsement is quashed. The matter is remitted to the first respondent to consider the matter afresh by affording an opportunity of hearing to the petitioner. This Court has not expressed any opinion on the merits of the case. JUDGE KJJ