M/S.Creative Enterprises vs. The Deputy State Tax Officer
Original PDF →THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN AND THE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION No.176O8 of 2o23 ORDER: (Per the Ho^'ble the Chief Justice Uiat BhuVan) Heard Mr. Shaik .Jcelani Basha, Iearned counsel for the petitioner and Mr. L.Venkateswar Rao, learned counsel for the respondents.
By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and vatidiry of the order dated OI.OZ.2O2S passed by respondent No. I cancelling the goods and services tax (GST) registration of the petitioner.
Learned counsel for the petitioner has drawn our attention to the sho'"r, cau se notice dated 26.06.2023 \ which, according to him, is extremely vaglre.
Be tirat as it may, as per the sholv car-ise notice, petitioner rrrras directed to appea,r before respor-rdcnt No. i on 06.07 .2023 at I 1:30 am. On the date o[ issuance of the show cause notice, GST registration of the petitioner was suspended. However, even before 06.A7 ,2023. respondent No.1 passed the impugned order on 01.O7.2023 cancelling the GST registration of the petitioner
Though learned counsel for the rcsponciertts sought- for time to obtain instruction, we are of the view that the order dated Ol.O7 .2023 read with the shorv cause noti(c dated 26.06.2023 are ex lacie illegal. When an authority fixes a date of hearing, it u,ould not be just ancl proper to hear ald decide the matter on a date prior t o the date which is notified. That apart, erren the show cause notice appears to be quite vaguc' inasmur:h as petitioner \{.,4s asked to shou, cause as to 'ivhy its GST registration should
3 \ t not be cancelled for wrongful availment of input tax credit (ITC). The show cause notice is silent as to the quantum of ITC allegedly availed of wrongfully by the petitioner and for which period. A show cause notice must contain the necessary details. Then only the noticee carr give an effective reply to the show cause notice. In the absence of such material particulars, the show cause notice would be incomplete. Such a proceeding would be in violation of the principles of natural justice; and then to prepone the hearing and cancel the registration is wholly unjust.
That being the position, we set aside the show cause notice dated 26.06.2023 as well as the impugned order of cancellation dated 0l .07.2023. However, it would be open to respondent No. l, in the event he has materials in his possession, to put the petitioner on notice regarding any violation of the Central Goods and Services Tax Act, 2OlZ and the Telangana Goods and Services Tax Act,2OlZ. , I
-1 7 . Subject to the above, writ petirioll is allowed Miscellaneous applicatrons pending, if any, shall stand closed. Hou,ever, there shall be no order as to costs. T.JAYASREE //// ASSrsrAzlEEGrsrRAR I SECTION OFFICER I' To, TJ sw
The Deputy State Tax Officer, Ramgopalpet-Ranigunj Circle, Hyderabad. z. The Asiistint Commissioner (ST), Ramgopalpet-Ranigunj Circle, Hyderabad
The Principal Secretary, The State of Telangana, Revenue (CT) Department' Telangana Secretariat, Hyderabad.
One ct to Sri. Shaik Jetilani Basha, Advocate [oPUC]
One CC to Sri. L. Venkateswar Rao, Advocate [OPUC]
Two CD Copies
HIGH COURT DATED:07 107 12023 ORDER WP.No.17608 of 2023 ALLOWING THE WRIT PETITION WITHOUT COSTS. r\4 *1;"fi;\. ,i,,\ 2B JIi[ ?m :; .:' ,i '+ s .' {' n.., o, 16 t,f-'}-., -i:- -- - _:.:1 / 1 \'l D
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.