M/S. Sri Venkata Sambasiva Marchant vs. The Superintendent

WP/7784/2025HC TelanganaGSTCNR HBHC01014346202519 March 2025Bench: SUJOY PAUL,RENUKA YARA5 pages

For Respondent: SRI A. KRANTI KUMAR REDDY

AI SummaryDismissed

Facts

The petitioner, M/s. Sri Venkata Sambasiva Merchant, filed a writ petition before the Telangana High Court challenging a notice issued by Respondent No. 1 (Superintendent, Mahabubnagar GST Division) on 07.11.2024 in Form GST REG-17 and an impugned order dated 20.11.2024 in Form GST REG-19. The petitioner sought to declare these actions as void, arbitrary, illegal, and without jurisdiction, and to restore their GST registration. The petition was filed under Article 226 of the Constitution of India. An interim application was also filed seeking suspension of the impugned order.

Held

The Court noted that the learned counsel for the petitioner, after arguing the matter for some time, sought to withdraw the writ petition. The petitioner requested liberty to file an appropriate application under Rule 23 of the Central Goods and Services Tax Rules, 2017. The respondents had no objection to this request. Consequently, the High Court dismissed the writ petition as withdrawn with the liberty granted to the petitioner. The Court further observed, in the interest of justice, that if the petitioner files such an application, it would be lawful for the authorities to grant a personal hearing to the petitioner before making a final decision. No order as to costs was made.

Key Issues

1. Whether the notice issued by Respondent No. 1 in Form GST REG-17 dated 07.11.2024 and the impugned order in Form GST REG-19 dated 20.11.2024 are void, arbitrary, illegal, without authority of law, without jurisdiction, and violative of the principles of Natural Justice, Articles 14, 19(1)(g), 21, and 265 of the Constitution of India. Petitioner's Contention: The petitioner argued that the notice and order were illegal and violated fundamental rights and principles of natural justice. They sought the quashing of these documents and restoration of their GST registration. Revenue's Contention: The judgment does not record any specific arguments made by the revenue or state respondents.

Sections Cited

Rule 23

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

; :-'-... t 3446I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF MARCH ..-_ TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKAYARA WRIT PETITION NO: 77840F 2025 Between: tVl/s. Sri Venkata Sambasiva - Ivtarchant' 2-7516' Rajapur' Balanagar' iirir-nuorunugut, Telangana, 509202 Reoresented By its Proprietor' . Mr' ^Ronda Ashok Kumar Reddy' S/ci. Venkatesh*utr''h"iii'"usld'9n"i'1,12 ye-ars' Fl/o' 16' Narasingapaou' Narasingapadu, suO-freJitir'"Centre Narasingapadu' Palnadu' Andhra Pradesh, 522615 ...PETITIONER AND 1 . rh e s-u pe ri nle n d e nt, M a h a b u b n a sar- ne WS' u a r 3ffi :ili",1""8 rlfi :3:.t3gt' ' c'Si C,irrissionerate, 10-6-4011012' Srinivasa t ffi [itlli:i'"*,;'il,'#^liJ:tflflfl i:ll[ff s,:.1,fi$?Iirbir8i'?'r"r"'n Union of lndia, Ministry of Finance, Represented by its Secretary' North Block' 001 2 J New Delhi-110001 ...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 one in the nature of a writ of Mandamus, decraring the notice issued by Respondent No. 1 vide ref. no. 2A361124017873N dated 07'11'2024 in Form GST REG-17 and impugned order vide Order ref no. 2A3611 240441803 in Form GST REG-19 dated 20'11'2024 as being void, arbitrary' illegal, without authority of law and without jurisdiction' violative of the principres of Naturar Justice apart from being violative of Articles ,o.7 1a' rc()@), 21 ani 26s of the constitution of rndia, and to consequenfly set aside the notice and rmpugned order by restoring the GST registration ,f the petitioner. IA'NO:1 oF 2025 Petition under Section r 51 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to suspend the operation of rmpugned order ref no2A36112404418o3in Form GST REG-19 dated 20.'1 1 .2024 in the interest of Justice and equity as otherwise, the Petitioner will be pul to irreparable loss and hardship. Counset for the petitioner: SRI .ry UMA SHANKAR , APPEARING FOR SRI V. VEERESHAM, ADVOCATE counsel for the Respondent Nos.1 and 2: DoMrNrc FERNANDES (senior standing counsel for CBIC) Counsel for the Respondent No.3: SRI A. KRANTI KUMAR REDDY

The Court made the following: ORDER I I I 1 l a I i l I i' i

THE IION'BLE THE ACTING CHIEF JUSTTCE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.7784 of 2025 oRDER: (Per the Hon'bte tlrc Acting Chief Justice Sujog Poul) Sri M.Uma Shankar, learned counsel appearing for for the Petitioner and Sri V.Veeresham, learned counsel Sri Dominic Fernaldes, learned Senior Standing Counsel for CBIC, for resPondent Nos'1 and 2

Learned counsel for the petitioner' after arguing the matter for some time, seeks to withdraw this writ petition with the liberty to the petitioner to hle an appropriate application under Rule 23 of the Central Goods and Services Tax Rules' 2017'

The other side has no objectron'

Accordingly, the writ petition is dismissed as withdrawn with the liberty as prayed for' In the interest of justice' it is observedthatifthepetitionerfrlessuchapplication'itwillbe lawful for the authorities to glve a personal hearing to the No order as to costs' , * petitioner before taking a final decision'

2 i I l I i I I I Miscellarle,rus petitions pending, if any, shall stand closed A. SRINIVASA REDDY //// A NT REGISTRAR ECTION OFFICER To, TJ LS 1. 9nu CC to Sri V. Veeresham, Advocate tOpUCl 2. one.C^C to Sri Dominic Fernandes (il;;i.t;;di"i.r loPUct 9. 9nu CC to Sri A. Kranti Kumar Reddy, SCIOPUCI

Two CD Copies lv g counsel for CBIC)

HIGH COURT DATED:19t03t2025 ORDER WP.No.77B4 of 2O2S WIT1*r cosrs 1 q. 1 il .o2. T4 S E H 1 02 i) k ( ^(\( : L 5 2 f, P A o T l DISMISSING THE WRIT PETITION AS WITHDRAWN --1- t 4sl2) ,) t'

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.