M/S.Sanctum Innovations And Solutions PVT. LTD. vs. Union Of INDIA
Held
The Court held that considering the submissions of the petitioner and following the principle of parity with previous orders passed by this Court in similar matters, the order of cancellation of GST registration by Respondent No. 5 dated January 11, 2022, and the order-in-appeal by Respondent No. 3 dated August 18, 2022, are hereby set aside. The matter is remanded back to Respondent No. 5 to consider the entire issue afresh after providing due opportunity of hearing to the petitioner. The petitioner is at liberty to submit all GST returns as per the statute at the time of hearing by Respondent No. 5. The Court did not expressly leave any issue undecided.
Facts
The petitioner, M/s. Sanctum Innovations and Solutions Pvt. Ltd., a health club and fitness center, was registered under GST on March 8, 2021. The Superintendent of Central Tax (Respondent No. 5) issued a show-cause notice on December 18, 2021, proposing cancellation of GST registration due to non-filing of GST returns for six consecutive tax periods. The petitioner submitted a reply on December 29, 2021. However, Respondent No. 5 cancelled the registration by an order dated January 11, 2022. An appeal filed before the Additional Commissioner of Central Tax (Respondent No. 3) was rejected by an order-in-appeal dated August 18, 2022, which upheld the cancellation order. The petitioner challenged these orders before the High Court.
Key Issues
1. Whether the order of cancellation of GST registration by Respondent No. 5, and the order-in-appeal by Respondent No. 3 confirming the cancellation, are illegal, arbitrary, null and void, and in violation of the principles of natural justice and Articles 14, 19(1)(g), and 21 of the Constitution of India? Petitioner's Contention: The learned counsel for the petitioner submitted that in similar writ petitions raising comparable grievances, this Court has consistently passed orders remanding the matters back to the primary authority for a fresh decision in accordance with law. The petitioner relied on a series of previous orders of the High Court in similar cases. Revenue's Contention: The judgment does not record any specific arguments made by the respondents against the petitioner's submissions or their stance on the merits of the cancellation.
Sections Cited
Section 151 CPC
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABI\D (Special Original Jurisdiction) FRIDAY, THE FOURTH DAY OF NOVEIVBER TWO THOUSAND AND T\,VENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY Between M/s.Sanctum lnnovations and Solutions Pvt. Ltd., Rep. by its Authorized Person, Saidulu Padidala, S/o. Papaiah Aged about 60 years, Occ. Business, Ryo.Plot No-201, Hemadurga Plaza, Allwyn Colony, lvliyapur, Hyderabad. ...PETITIONER AND 1. Union of lndia, Rep. by its Secreiary, Ministry of Finance, lncome Tax Department, New Delhi.
The Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, Hyderabad.
The Additional Commissioner of Central Tax and GST (Appeal{), Customs Central Tax Commissioner Office, 7th Floor, GST Bhavan, L.B. Stadium Road, Hyderabad.
The Deputy / Assistant Commissioner of Central Tax, Gachibowli GST Diviqion, Hyderabad GST Commissionerate, Hyderabad.
The Superintendent of Central Tax, Miyapur Range, Gachibowli GST Division, Rangareddy GST Commissionerate, Hyderabad. .;.RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in
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