Mohd Sidiq vs. The Joint Commissioner (Appeals-1)
Held
The Court noted that the learned counsel for the petitioner sought to withdraw the petition with a liberty to file a fresh petition if the occasion arises. This prayer was not opposed by the learned counsel for the respondents. Consequently, the Court allowed the prayer and dismissed the writ petition as withdrawn, with liberty granted to the petitioner as prayed for. No costs were imposed. Any pending interlocutory applications were also closed.
Facts
The petitioner, Mohd Sadiq, operating as M/s Mohd Sadiq Contractor, filed a writ petition challenging the cancellation of his GST registration by the 2nd Respondent (Superintendent of Central Tax) on 23.06.2023. The petitioner had filed an appeal against this cancellation on 28.10.2023 with the 1st Respondent (Joint Commissioner (Appeals-1)). However, no orders were passed on this appeal. The petitioner sought a writ of mandamus to direct the respondents to pass orders on his appeal, declare the cancellation of registration illegal, and set aside the cancellation order. An interlocutory application was also filed seeking suspension of the cancellation order and revival of the GST registration pending the disposal of the writ petition.
Key Issues
1. Whether the action of the respondents in not passing any orders on the appeal filed by the petitioner dated 28.10.2023 is illegal, arbitrary, and in violation of natural justice and the provisions of the GST Act, 2017? 2. Whether the cancellation of the petitioner's GST registration certificate by the 2nd Respondent vide order dated 23.06.2023 is arbitrary, illegal, and contrary to law? Petitioner's arguments: The petitioner contended that the respondents' inaction on his appeal was illegal and arbitrary, violating principles of natural justice and the GST Act. He argued that the cancellation of his GST registration was also illegal. The petitioner sought a direction to pass orders on his appeal and to set aside the cancellation order. Respondents' arguments: The learned counsel for the respondents (CBIC) did not oppose the petitioner's prayer to withdraw the petition with liberty to file a fresh one.
AI-generated summary — verify with the full judgment below
[ 3411 j HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO Between: AND 1 Mohd Sidiq, M/s Mohd Sadiq Contractor Represented by its Proprielor' |tloh.d Sadiq GST lN 36EESPB378B1ZP 7433.01 Venkaleshwara chary u/o' Moos SiOiq WatO No. 87, Preston College Jangaon' Jagaon District Telangana 506167 ...PETITIONER 2 The Joint Commissioner (Appeals-1), 0/o. the Commissione(Appeals-1), GST ano centrrt iix 7th Flooi, GST enavan, L.B. Stadium Basheerbagh, Hyderabad- TS-500004.
Superintendent of Centrat Tax Goods and Services Tax, Jangaon' Jangaon District Telangana State ...RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or Oirection more particularly one in the nature of writ of Mandamus declaring the action of the respondents in not passing any orders on the appeal filed by the petitioner dated 28.10.2023 is illegal arbitrary violation of natural justice and violation of provisions of the GST Act 2017
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