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

WP/9556/2025HC TelanganaGSTCNR HBHC01019107202501 April 2025Bench: SUJOY PAUL,RENUKA YARA4 pages

For Petitioner: SRI S' SURI BABUFor Respondent: SRI DOMINIC FERNANDES (senior standing

AI SummaryDismissed

Facts

The petitioner, M/s. P. Venkataramaniah and Co., filed a writ petition challenging the order of cancellation of its GST registration. The order was passed by the Superintendent of Central Tax, Jubilee Hills Circle, Hyderabad. The petitioner sought a writ of Mandamus to set aside this order, contending it was arbitrary, illegal, against natural justice, and contrary to the provisions of the CGST Act, 2017, TGST Act, 2017, and judicial pronouncements. The petitioner also filed an interlocutory application seeking to suspend the operation of the cancellation order pending the disposal of the writ petition. The respondents included the Superintendent of Central Tax and the State of Telangana.

Held

The Court did not decide the merits of the case. The petitioner, through their counsel, sought permission to withdraw the writ petition with the liberty to file a properly constituted petition. The Court granted this permission. Consequently, the writ petition was dismissed as withdrawn. No costs were awarded. The interlocutory application, if any pending, was also closed.

Key Issues

1. Whether the order for cancellation of GST registration passed by the Superintendent of Central Tax is arbitrary, illegal, and contrary to the principles of natural justice, the CGST Act, 2017, the TGST Act, 2017, and judicial pronouncements? The petitioner argued that the cancellation order was illegal and arbitrary. They relied on judicial pronouncements of the High Court on similar matters. The respondents, represented by the Senior Standing Counsel for CBIC and the Special Government Pleader for State Tax, did not explicitly record arguments in the judgment provided. The judgment indicates that the petitioner sought permission to withdraw the petition to file a properly constituted one.

Sections Cited

CGST Act, 2017, TGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Is446l Between: HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Speciat Original Jurisdiction) TUESDAY, THE FIRST DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTTNG CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITIONNO 9556 0F 202s ...PETITIONER M/s. P.Venkataramaniah and Co., 241211471, AK Nt oiiga,'tti,"-N';ir"i" 'oTii,iEt, ^sFsk r.Lri.;re, 'irAUi8ffo#'t:rur?"'33l: represented by its proprietor, Sri. Venkatramaiah dawhpatti. AND 1 2. superintendent of centrar rax, Jubriee Hiils-il circre, Jubriee Hiil, Hyderabad The State of .Telangana, represenled. by its principal Secretary, Revenue uepartment (Commercial Taxes), Telarigana Secietariii, HVa'eraLJ -" ...RESPONDENTS Petition under Articre 226 0f the constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ or order or direction particularry one in the nature of writ of Mandamus setting aside the order for canceflation of Registration passed by the first respondent in Form GST REG - 19, vide Ref. No.ZA360623o471BrF, dated 2310612023, in canceiling GSTN Registration certificate of the petitioner vide GSTN No. N..37ACKPR1937R1ze, as arbitrary, iilegar, against principres of Natural Justice, contrary to the provisions of the CGST Act, 2017l TGST Act 2o1r , and contrary to the Judicial pronouncements of this Hon,ble court on the self_ same subject. IANO:1O F 2025 PetitionunderSectionl5lCPcprayingthatinthecircumstancesstatedin theaffidavitfiledinsupportofthepetition,theHighcourtmayllepleasedto pending disposal of the Writ Petition, suspend the operation of the Order for cancellation of Registration, passed by the first respondent in Form (3ST REG -19' vide R and No.243606230 47187F, dated 23'06 2023 Counsel for the Petitioner: SRI S' SURI BABU Counsel for the Respondent No.1: SRI DOMINIC FERNANDES (senior standing counsel for CBIC) Counsel for the Respondent No.2: SRI SWAROOP OORILLA' SPECIAL GP FOR STATE TAX

The Court made fhe following: ORDER

TrrE HoN'BLE THE ACTTNG:$f. JUsTrcE SUJoy pArrL THE ITON'BLE SMT. TIUSTICE RENUI{A YARA WRTT PETITION 56 of No.95 /T// 20.25, .T.TIRU DEVI DEPUTY RE RAR SECTION OFFICER OR.DER @er te Hon,bte the Acting Chtef Justie SujoA paut)i Sri S. Suri Rafus, learned counsel for the pedtioner; Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent No. I and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent No.2. 2. Learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition with Iiberty to the petitioner to file a properly constituted petition. Permission as sought for is accorded.

Accordingly, this Writ petition is dismissed as vithdrawn with the liberty prayed [or. No costs. Interlocutory applications, if any pending, shall aJso s 2 closed. To,1. One CC to Sri S. Suri Babu, Advocate [OPUC] i: 5n; dc io srl ootninic rlin'anoes (seni6r standing counsel br CBIC) IOPUCI g. t-*ott to The Special GP for State Tax, High Court for the State of Telangana, at HYderabad[OUT]

Two CD CoPies TJ LS

I HIGH COURT DATED:01 10412025 ORDER WP.No.9556 of 2025 oR 'Ir-tE s { ( l() 2-l25 APl] 2n rs',.. P o * DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS I I I I I I I I I I I t i I I i l

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.