M/S.Telangana Recycling Private Limited vs. The State Of Telangana

WP/13690/2025HC TelanganaGSTCNR HBHC01026656202502 May 2025Bench: SUJOY PAUL,RENUKA YARA4 pages

For Petitioner: SRI B' KRISHNA REDDY

AI SummaryDismissed

Facts

M/s. Telangana Recycling Pvt. Ltd. (Petitioner) filed a writ petition before the High Court for the State of Telangana challenging an order dated 17.04.2025 passed by the Deputy State Tax Officer (2nd Respondent). This order cancelled the Petitioner's GST registration certificate, bearing GSTIN 36AALCT2319K2Z1. The Petitioner sought a writ of mandamus to declare the cancellation illegal, arbitrary, high-handed, contrary to the CGST Act, 2017, and in violation of natural justice, praying for the order to be set aside. The Petitioner also filed an interim application seeking suspension of the impugned order pending the disposal of the writ petition, stating that irreparable loss and hardship would be caused otherwise. The State of Telangana and the Deputy State Tax Officer were the Respondents.

Held

The Court did not decide the merits of the case. The learned counsel for the Petitioner, Sri B. Krishna Reddy, sought to withdraw the writ petition. The Petitioner requested liberty to file a properly constituted petition. The Court allowed this prayer. Consequently, the writ petition was dismissed as withdrawn with the liberty granted to the Petitioner. No costs were imposed. Any pending miscellaneous petitions were also closed.

Key Issues

1. Whether the action of the 2nd Respondent in passing the impugned order dated 17.04.2025 for cancellation of the Petitioner's registration certificate is illegal, arbitrary, high-handed, contrary to the provisions of the CGST Act, 2017, and in violation of the principles of natural justice? Petitioner's Contention: The Petitioner argued that the cancellation order was illegal, arbitrary, high-handed, contrary to the CGST Act, 2017, and violated principles of natural justice. They sought to have the order declared null and void. The Petitioner also sought interim relief to suspend the operation of the cancellation order to prevent irreparable loss and hardship. Respondents' Contention: The judgment does not record any specific arguments made by the Respondents. The Special Government Pleader for State Tax appeared for the Respondents.

Sections Cited

CGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY,THE SECOND DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL t 3446 l THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO:13690 oF 2025 Between: AND 1. 2. M/s.Telanqana Recvclino priv.qte^ .Limited, Rep.by its Director lMohd. Wahed iJi,,?A':;i1;a ,ar t-a-3osrc7ivi, iil-k,sxii,6Jil e;g-,;il,;i, nvo,i,.'#,?l ...PETITIONER The State of Telanoana Represented by its principal Secretary, Department of Revenue, Secretlriat,'Hyderabao.- - 'r ''v I I rr rv'uu' Ihe Deputy State Tax Offiger, .O/o.The Assistant Commissioner (ST), Begumper-f circte, Besum[et biri"ioni uvii",'#;li,'?;]rnsrna _50001 6 ...RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction decraring the action of the 2nd Respondent in passing the impugned order dated 17.04.2025 in Ref.No.ZA36o425045250W for canceration of registration certificate of the petitioner vide GSTIN 36AALCT231g K2Z1 , as illegal, arbitrary, high handed, contrary to the provisions of the CGST Act, 20.17 and in violation of principres of naturar justice and set aside the same as nu and void IA NOi 1 0F 2025 Petition urrdr)r Si€rction 151 CPC praying that in the circurnsta'ri)es stated in the affidavit filec i't s.r tport of the petition, the High Court may t e pleased suspend the lPerat rn Ref . No. 2A360 425C. 45 )-tt]W of the impugned Order ciated 17 04 2025 for cancellation of registration certificate of to in the petitiorlerpasserlb,yth:2ndrespondentpendingdisposalofttre\A'ritPetition'as otherwise, the P,-'ti-.iorrer will be put to irreparable loss and hardship Counsel for the Petitioner: SRI B' KRISHNA REDDY Counsel forthe Resp'ondents: SPECIAL GOVT PLEADER FOR SlATE TAX

The Court made the I'ollowing: ORDER

THE HON'BLE THE ACTING.CHIEF JUSTICE SUJOY PAUL rHE H.N,BLE sMr.}il3rr"" REN,KA 'ARA WRIT PETITION No- 1369Oof D 2o2s (Per the Hon'ble the Acting Chief Justice Sujog paul) Sri B.Krishna Reddy, learned counsel seeks to withdraw this writ petition with ORDER: (# petrtioner to file a properly constituted petition.

The prayer is allowed.

Accordingly, the writ petition is dismissed as withdrawn with the liberty prayed for. No costs. Miscellaneous petitions pending, if any, shall stand crosed.. for the petitioner, the liberty to the N. SRIHARI PUry REGISTRAR To, //II ECTION OFF]CER 1 2 Two CCs to Sp One CC to SRI ECIAL GOVERNM B. KRISHNA RED ENT PLEADE DY, Advocate RF to TATE TAX High Court for the State of Telangana, at Hyderabad [OUT] Two CD Copie 3 BM LS S

HIGH COURT DATED:021051',2025 , rl rA c 16. c -d o o (O( U 2 u ,t,ttt 2P5 !' o \:-- * -lir'7, 'ttt' ORDER WP.No.13690 of 2025 DISMISSINGTHEWRITPETITIoNASWITI{I)RAWN WITHOUT COSTS w. )t ls ),-,

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.