BharatTaxGST

M/S Laxmi Powertel PVT LTD. vs. The Superintendent

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WP/29782/2022HC TelanganaGSTCNR HBHC01042572202228 July 2022Bench: SUREPALLI NANDA,UJJAL BHUYAN6 pages

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Cause title — parties, addresses and appearances
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION NO: 29782 OF 2022 Between: M/s Laxmi Powertel Pvt. Ltd., Plot No.53 to 56, IDA Phase l, Cherlapally, Medchal - Malkajgiri Mandal, State of Telangana Rep. by its Director Mr. N. Venkata Rama Reddy. ...PETITIONER AND 1 The Superintendent, Nacharam- 1 Circle, Kapra GST Range, Uppal GST Division, Hyderabad. 2. The Commissioner of State Tax, Government of Telangana, Hyderabad. 3. State of Telangana, Rep. by its Principal Secretary (Revenue)(CT) Department, Secretariat Buildings, Hyderabad. ...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 an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or declaring the action of the 1st respondent in not restoring the registration of the petitioner under the GST Act 2017 as illegal, arbitrary, high handed without authority of law and jurisdiction, vitiated on account of violation of principles of natural justice and also in violation of Article 19 and 21 of the Constitution of lndia and set aside the impugned proceedings of the 1st respondent dated 02-07-2021 and 20-06-2022. lA NO: 'l OF 2022 THURSDAY, THE TWENTY EIGHTH DAY OF JULY TWO THOUSAND AND TWENTY TWO Petition undt,r Section 151 CPC praying that in the circumstances stated in the affidavit filed ir support of the petition, the High Court may be pleased to forthwith revoke th -, cancellation of registration of the petilioner for enabling the petitioner to file the returns for the balance period. Counsel for the Pe titioner: SRI BHASKAR REDDY VEMIRE:DDY Counsel for the Rr spondent Nos. 1 & 2: SRI B. NARASIMIIA SARMA, S.C. FOR CO]JIMERCIAL TAXES Counsel for the Rr spondent No.3: GP FOR COMMERCIAL TAXl=S

The Court made tf e following: ORDER

THE HON'BLE THE CHIEF JUSTICE UJJAL BHTIYAN AND THE HON'BLE MRS JUSTICE SUREPALLI NANDA ORDER: Per ttLe Hon'bte the Chief Justice IJiaL Bhugan) Heard Mr. Bhaskar Reddy Vemireddy, learned counsel for the petitioner and Mr. B.Narasimha Sarma, learned counsel for the respondents"

2.

By filing this petition under Article 226 ol the Constitution of India, petitioner has assailed order dated 02"07.2021 passed by respondent No"1 cancelling GST registration of the petitioner. The registration was cancelled on the ground of non-filing of required returns. When petitioner filed an application for revocation, the sarne was dismissed by respondent No.I on 20.06.2022. 3. Learned counsel for the parties are in agreement that the present case is squarely covered by a decision of this Court rendered in W.P.No.27O7 I of 2022 (M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-1)), decided on 27.06.2022. WRIT PETITION No.29782 of 2o22

2

4.

Relevar t portion of the order dated 27 .06. )O22 reads as under:

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8.

W: further find that the issue pertains to cancellal .on of GST registration of the petitioner. In th,: facts anr I circumstances of the case, it [.ould t e just and proper if the entire matter is remanded b,rck t,t responde nt No.2 to reconsider the case of the pctitioner and ther:after to pass appropriate order in acco: dance wit]l law 9 . In the light of the abo|c al1d vitilcut ex;rr essir:g an)' opin ion on merit, we remand thc mattcr: b:rck io the hle of -espondent No.2 to consider the gri,:vance expresse I by the petitioner against cancellation of GST registrat on and thereafter pass an appropriatc o:'der i:r accordar ce with law. Needless to say, rvhrn the respondr nt No.2 hears the matter on remi,.nd. petitioner shall sul rmit all the returns as per the statute.

10.

W rit petition is accordingly disposed of."

5.

Accord ngly, we remand the matter back 1o thr: file of respondent lto.1 to consider the grievalce expressed by the petitioner at iainst cancellation of GST re€iist ration and thereafter pi rss an appropriate order in accor dan(:e with / law. It wou.d be open to the petitioner to submit a-ll the returns as required under the statute before respondent No.l while hearing the matrer on remand. 6 This disposes of the writ petition. Miscelianeous applications pending, if any, shall stand closed. However, there shall be no order as to costs. ,'PJi,"*'AIXA"ilXil //rRUE COPY/' * -- SECTION OFFICER To,

1.

The Superintendent, Nacharam-1 Circle, Kapra GST Range, Uppal GST Division, Hyderabad.

2.

The Commissioner of State Tax, Government of Telangana, Hyderabad.

3.

The Principal Secretary (Revenue)(Cl) Department, State of Telangana, Secretariat Buildings, Hyderabad.

4.

One CC to SRI BHASKAR REDDY VEMIREDDY, Advocate [OPUC]

5.

One CC to SRI B. NARASIMHA SARMA, S.C. for Commercial Taxes [OPUC]

6.

Two CCs to GP for Commercial Taxes, High Court for the State of Telangana at Hyderabad. [OUT]

7.

Two CD Copies. B. One Spare Copy MP GJP1 --- tY I I I \ I

HrcH Coun'r DATED:2810','12022 ORDER WP.No.29781l ot 2022 DISPOSING I)F THE WRIT PETITION WITHOUT COSTS \ ; rr ot1 1$11 lL' \: ee

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.