M/S.Gradiente Infotainment Limited vs. Union Of INDIA And 2 Others
Facts
The petitioner, M/s. Gradiente Infotainment Limited, filed a writ petition before the Telangana High Court challenging an order dated 04.11.2021, passed by the Deputy Commissioner, Central Tax, Punjagutta (respondent No. 2), rejecting their application for revocation of cancellation of GST registration. The petitioner sought to set aside this order as illegal, arbitrary, violative of natural justice, and contrary to Section 30(2) of the CGST Act, 2017, read with Rule 23 of the CGST Rules, 2017. An interim application was also filed seeking suspension of the rejection order. The matter was listed before the High Court for hearing.
Held
The Court noted the submission made by the learned counsel for the petitioner that the petitioner's request before the respondents for settlement regarding revocation of cancellation of registration was under consideration. Consequently, the petitioner wished to withdraw the writ petition. The Court, in view of this submission and the petitioner's request, dismissed the writ petition as withdrawn. The petitioner was granted liberty to take appropriate steps in accordance with law if the cause of action survives. No specific findings were made on the merits of the case as the petition was dismissed on the ground of withdrawal. The amount in dispute and specific tax periods were not recorded in the judgment.
Key Issues
1. Whether the order of rejection of the application for revocation of cancellation of GST registration, passed by the Deputy Commissioner, Central Tax, Punjagutta, is illegal, arbitrary, and violative of the principles of natural justice, contrary to Section 30(2) of the CGST Act, 2017, and Rule 23 of the CGST Rules, 2017? The petitioner argued that the rejection order was illegal and arbitrary. The respondents, Union of India and the Deputy Commissioner, Central Tax, were expected to defend their order. The petitioner's counsel stated that the petitioner's request for settlement regarding revocation of cancellation of registration was under consideration by the respondents. Due to this development, the petitioner sought to withdraw the writ petition, with liberty to take appropriate steps if the cause of action survives.
Sections Cited
Section 30(2), Rule 23
AI-generated summary — verify with the full judgment below
[ 32e5 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) MONDAY ,THE TWENTY SECOND DAY OF AUGUST TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN ANI) THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY Between: M/s.Gradiente lnfotainment Limited, 3rd Floor, Flat No 306, May Fair Gardens, Road No 12, Banjarahills, Hyderabad, Telangana - 500034 Rep. by its Director Mr.Vimal Raj Mathur ...PETITIONER AND 1 Union of lndia, tt/inistry of Finance, Dept. of Revenue Rep by Secretary, North Block, New Delhi Deputy Commissroner, Central Tax, Punjagutta, 1"t to 3rd Floors, Amiso Plaza, H.No.B-2-677lP, Road No.12, Banjara Hills, Hyderabad - 500003 Superintendent, Central Tax, Punjagutta, '1st to 3rd Floors, Amiso Plaza, H.No.8-2-677lP, Road No.12, Banjara Hills, Hyderabad - 500003 .RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, more particularly in the nature of Writ of Mandamus to set aside the Order of Rejection of Application for Revocation of Cancellation d1.O4.11.2021
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