M/S.P.Venkataramaniah And Co vs. Superintendent Of Central Tax

WP/13333/2025HC TelanganaGSTCNR HBHC01026538202529 April 2025Bench: SUJOY PAUL,RENUKA YARA4 pages

AI SummaryDismissed

Facts

The petitioner, M/s. P. Venkataramaniah and Co., filed a writ petition before the High Court for the State of Telangana at Hyderabad challenging an order dated June 23, 2023, passed by the Superintendent of Central Tax, cancelling their GST registration. The petitioner sought a writ of Mandamus to set aside this cancellation order, contending it was arbitrary, illegal, against natural justice, and contrary to GST provisions and judicial pronouncements. The petition also sought interim relief to suspend the operation of the cancellation order pending disposal. The respondents were the Superintendent of Central Tax and the State of Telangana.

Held

The Court did not delve into the merits of the case. The learned counsel for the petitioner sought to withdraw the writ petition with the liberty to file a properly constituted petition. The Court allowed this prayer. Consequently, the writ petition was dismissed as withdrawn. No order was made as to costs. Any pending miscellaneous petitions were also closed.

Key Issues

1. Whether the order for cancellation of GST registration passed by the first respondent is arbitrary, illegal, against the principles of natural justice, and contrary to the provisions of the CGST Act, 2017, IGST Act, 2017, and judicial pronouncements? Petitioner's Contention: The petitioner argued that the cancellation order was illegal, arbitrary, and violative of natural justice. They relied on judicial pronouncements of the High Court on similar matters. Revenue's Contention: The judgment does not record any specific arguments presented by the revenue or state respondents.

Sections Cited

CGST Act, 2017, IGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT FOR THE STATE OF TEI.ANGANA AT HYDERABAD -'--' (Special Original Jurisdiction) TUESDAY, THE TWENry NINTH DAY OF APRIL TWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE THE AGT|NGDCHIEF JUST]CE SUJOY PAUL THE HONOURABLE SMT JUSTICE RENUKA YARA 134461 WR]T PETITION NOi 13333 0F 2025 Between: M/s. P.Venkataramaniah and Co, p_l^o! |19,79, MLA and Mp Colony, Road Hl;13"?;,. j$?Jl?",Tl|j?,,H"t..f Rii,-soo,b5i,i"il;'d;,,representeiuoviti AND ...PETITIONER l superintendent of centrar rax, Jubriee Hi[s-[ circre, Jubriee Hifl, Hvderabad. 2. The Stare of Tetanoana, represented OV itJpiiniiiiise;"r";ry;.h;V;.ffi*" Deparrmentlcomrierciaiiixesy.i"lt"';d;S;"dretariat,Hyderabad. ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ or order or direction particurarry one in the nature of writ of Mandamus setting aside the order for canceration of Registration passed by the first respondent in Form GST REG -19, vide Ref. No.2A360623047187F, dated 23'06.2023. in cancefling GSTN Registration certificate of the petitioner vide GSTN No. N..36ACK'R1937R1Z., as arbitrary, illegal, against principtes of Natural Justice, contrary to the provisions of the CGST Act, 2o17t rcsr Act 2017, and contrary to the Judicial pronouncements of this Hon'bre court on the serf- same subject. lA NO: 1 oF 2025 Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to pending disposal of the writ petition, suspend the operation of the order for I cancellation of l?e:0istration, passed by the first respondent in Forrn GST REG - 19, vide Ref. Ncr.Zl.11606230471B7F, dated 23 06'2023' Counsel for ther Pe titioner: SRI S.SURi.BABU c"un"er for ther R't'spondeni No.1: SRI DoMlNlc FERNANDE|S' sr:nior standing counsel for CBIC Gounsel for ther Fles;pondent No.2: GP FOR COMMERCIAL TAX

The Court made l:tLo following: ORDER

THE HON'BLE THE ACTING CHIEF.'USTICE SUTIOY PAUL AND THE HOI{'BLE SMT. WSTICE RENUKA YARA UIRIT PETITION No.13333 of2o25 ORDER: (Per the Hon'ble the Acting Chief Justie Sujog Paut) Sri S.Suri Babu, learned counsel for the petitioner, seeks to withdraw this writ petition with the liberty to the petitioner to file a properly constituted petition.

The prayer is allowed.

Accordingly, the writ petition is dismissed as withdrawn with the liberty prayed for. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. MOHD.ISMAIL iurv nectsrnnn /T// SECTION OFFICER

One CC to SRI S.SURI BABU, Advocate [OPUC]

One CC to SRI DOMINIC FERNANDES, senior standing counsel for CBIC ,. lo,,l"u"?" to GP FoR CoMNilERclAL TAx, High Court for the State of Telangana, at Hyderabad. [OUT]

Two CD Copies PSK LS t+ To t t HIGH COI.,IRT DATED:2(1rcil2025 ORDER WP.No.13i3?i3 of 2025 DISMISSIN(; THE WRIT PETITION AS WITHIDF'AWN WITHOUT COSTS \;,?\ ) l' /,4.< 1,4' i,_' l-\:" \ i) \a .,. \. <{ trlE sI4 14: t i JIJN 2UI ($(' a .L z ll 'r 5-,.-. n* itF ).1 \-'- -17', \ v\ ) , I t I I

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.