M/S.Vemuri Kaveri Travels vs. Superintendent Of Central Tax
Held
The High Court set aside the appellate order and the original cancellation order. The matter was remanded back to the Superintendent of Central Tax for reconsideration of the GST registration cancellation.
Facts
The petitioner's GST registration was cancelled for not filing returns for six months. The petitioner appealed this cancellation, but the appeal was rejected. The petitioner then filed a writ petition challenging both the cancellation order and the appeal rejection order.
Key Issues
Whether the cancellation of GST registration was arbitrary and illegal, and if the appellate authority correctly rejected the appeal against such cancellation.
Sections Cited
Section 29(2)
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA (Special Original Jurisdiction) PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY Between: M/s.Vemuri Kaveri Travels, M.l.G.H.Phase - V, Flat No.505, S.S.Grandeur, KPHB Colony, Hyderabad - 500 072, represented by its Partner, Sri Vemuri Vinod. ...PETITIONER AND 1 Superintendent of Central Tax, Madapur ll Range, Hyderabad GST Comm issionerate, Hyderabad Rural, Telangana Joint Commissioner Appeals - ll, Office of the Commissioner (Appeals - ll) GST and Central Tax, 7th Floor, GST Bhavan, LB Stadium Road, Basheerbagh, Hyderabad - 500 004.
Superintendent of Central Tax, Medchal Commissionerate, Kukatpally Drvision, KPHB Range, Hyderabad, Telangana ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the crrcumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ or order or direction pa(icularly one in the nature of Writ of Mandamus setting aside the impugned appeal rejection order passed by the second respondent passed in Appeal No.57I2022(MD)GST, dated 26.08 2022. vide Order-ln-Appeal No.HYD-GST-MD-AP2-068-22-23, in D
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