M/S.M.N.Traders (Trade Name) vs. The State Of Telangana
Original PDF →Facts
The petitioner, M/s. M.N. Traders, represented by its Director Mohd. Zahid Ali, filed a writ petition before the Telangana High Court challenging a Show Cause Notice dated March 25, 2025, issued by the Deputy State Tax Officer. The notice proposed to cancel the petitioner's GST registration. The petitioner contended that they had not received the "supportive documents" mentioned in the impugned notice, preventing them from filing an effective reply. The respondents, the State of Telangana and the Deputy State Tax Officer, were represented by the Special Government Pleader for State Tax.
Held
The Court disposed of the writ petition without expressing any opinion on the merits of the case. It granted the petitioner liberty to file a reply within seven days from the date of the order. The Court directed that if such a reply is filed, the respondents shall consider it and pass orders in accordance with the law. No costs were imposed. The issue of whether the petitioner was denied natural justice due to non-receipt of supportive documents was not decided on merits but was addressed by allowing the petitioner to file a reply.
Key Issues
1. Whether the petitioner has been afforded adequate opportunity to respond to the Show Cause Notice, considering their claim of not receiving supportive documents (mixed question of law and fact). The petitioner argued that they could not file a proper reply because the "supportive documents" referenced in the notice were not provided. They sought permission to file a reply after receiving these documents. The revenue, through the Special Government Pleader, submitted that if a reply is filed, it will be considered in accordance with the law, and a decision will be taken expeditiously.
Sections Cited
CGST Act,2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER
THE HON'BLE THE ACTII{G CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUXA YARA WRIT PETITIoN No.13 51.9 0F 2o25 (Per the Hon'ble the Acting Chief Justice Sujoy paul) Sri B.Krishna Reddy, learned counsel for the petitioner and sri Swaroop oorilra, rearned Speciar Government pleader for State Tax, for the respondents. With the consent hnally heard.
Learned counsel for th e petitioner submits that the petitioner has not received ,,supportive documents,, mentioned in the impugned notice dated 29.03.2025. Thus. he may be permitted to file reply demarr ding such supportive documents in order to enable him to fiie the effective reply.
Learned Special Governrrient pleader for State Tax subm its that if such repry 'is fired, it vr.ilt be considered in accordance with law and decision r,i,iil be taken thereupon expeditiously.
Accordingly, the Writ petirion is disposed of, without expresslng any opinion on the merits, by reserving liberty to the ORDER 2 , / i I I j I I petitioner to frle such reply u.ithin seven days from today. \ \
2, In that event, t1e respondents shall consider the said .eply and pass orders in i1lcol'dance with law' No costs' Miscellaneous petitions pending' if any' shal1 starrd closed' . T. CHAND AqS //// " RA SEKHAR REDDY IETANT REGISTRAR .becrtott oFFlcER To,
The Principal Siecretary' Department of Revenue' Secretariat T.S..Hvderaba'i. 2 The D6putv State Tax Officer, O/o The Assistant Commissioner (ST)' i+Hids*gter,Rl'r$+c.Rxl2".ilEn.ffi tlil"ss+pt?xo*1'fl ,nn " ciJrirEiti.,"u siut" ot r"iJngina, at Hvderabad.to.lrl +. 6""E Uc'tii' snL a. knrslirG nEoov' Advocate [oPUCl
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- -_ - .--4u:1;. . '-::#* HIGH COURT DATED:3010412025 ( r€ 02 1i.l 2[25 SiA .I)r'r- I all-,r\ )co ( c ORDER WP.No.13519 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS r< t 6O ,t4 fl\; \ .-lr:x.:l.-''-'":_-l---_:ixE'*a 1I\ :-::-:- {, ctl,,
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.