M/S. Am Enterprises vs. The Deputy State Tax Officer

WP/16074/2025HC TelanganaGSTCNR HBHC01032451202516 June 2025Bench: SUJOY PAUL,RENUKA YARA5 pages

For Petitioner: SRI V.VEERESHAMFor Respondent: SRr swARoop ooRrLLA, LEARNED spEclAL, GOVT PLEADER FOR STATE TAX

AI SummaryRemanded

Facts

The petitioner, M/s. AM Enterprises, filed a writ petition before the Telangana High Court challenging a notice issued by the Deputy State Tax Officer (Respondent No. 1) in Form GST REG-17 dated 26.05.2025 and an impugned order in Form GST REG-19 dated 02.06.2025, which cancelled their GST registration. The petitioner sought to declare these actions void, arbitrary, illegal, and violative of constitutional principles. The petition also sought to set aside the notice and order and restore the GST registration. An interlocutory application was filed seeking suspension of the impugned order. The matter was heard by the Acting Chief Justice Sujoy Paul and Justice Renuka Yara.

Held

The Court, with the consent of both parties, disposed of the writ petition by directing Respondent No. 1, the Deputy State Tax Officer, to decide the petitioner's application for revocation of cancellation dated 02.06.2025 within fifteen days from the date of communication of the order. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The outcome of this decision was to be communicated to the petitioner. No costs were imposed. The interlocutory application was also closed.

Key Issues

1. Whether the notice issued by Respondent No. 1 in Form GST REG-17 dated 26.05.2025 and the impugned order in Form GST REG-19 dated 02.06.2025 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, arbitrary, and violative of constitutional rights and natural justice principles, seeking their quashing and restoration of registration. Respondents' contention: The judgment records no specific arguments from the respondents. However, their presence as respondents indicates they were defending the actions taken by the tax authorities.

Sections Cited

GST REG-17, GST REG-19

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

I 3446I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SIXTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 16074 OF 2025 Between: M/s. AM Enterprises, 18-13-8101788, Quba Colony Road, Hyderabad, Telangana- 500005 Represented by its Proprietor, It/r. [Vohammed Aqeel, aged about 28 years, S/o. Mohammed Noor, Rlo. 8-14-7919, Owaisi Hills, Shastipuram, Rajendranagar, Ranga Reddy District, Telangana- 500052. .....PETITIONER AND 1. The Deputy State Tax Officer, Charminar Circle, I\,4alkajgiri Division, 9th Floor, Ganganvihar Building, Nampally, Hyderabad- 500 001. 2. The Commissioner of State Tax, C.T. Complex, Opposite Gandhi Bhavan, lvl.J. Road, Hyderabad, Telangana - 500 001. 3. State of Telangana, Represented by its Principal Secretary to Government, Revenue Department (Commercial Tax), Seeretariat Complex, Hyderabad, Telangana. .....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, declaring the notice issued by Respondent No. 1 in Form GST REG 17 ref no 24360525152324N dated 26.05.2025 and impugned Order vide ref. no.2A360625003705N in Form GST REG-19 dated 02.06.2025 as being void, arbitrary, illegal, without authority of law and without jurisdiction, violative of the Principles of Natural Justice apart from being violative of Articles 1a, 19(1)(g), it 21 and 265 of the constitution of lndia, and to consequen y set aside the notice and Impugned Order by restoring the GST registration of the petitioner. |.A.NO:1 OF 2025 Petition Under Section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend the ooeration of lmpugned order ref no 2A360625003705N in Form GSr REG-19 dated 02.06.2025 in the interest of Justice and equity as otherwise, the Petitioner will be put to irreparable loss and hardship,'. Counsel for the Petitioner : SRI V.VEERESHAM counsel for the Respondents : SRr swARoop ooRrLLA, LEARNED spEclAL GOVT PLEADER FOR STATE TAX

The Court made the following ORDER

THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.16074 of 2025 ORDER (Per the Hon'ble the Acting Chief Justice SujoA Paul): Sri V. Veeresham, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents

With the consent, finally heard

During the course of hearing, learned counsel for the parties agreed that this petition may be disposed of by directing respondent No. 1 to decide the petitioner's application for revocation of cancellation dated 02.06.2025 (Annexure-P4) within fifteen days. 4 . In view of consensus arrived at, this Writ Petition is disposed of by directing respondent No.1 to decide the aforesaid application of the petitioner dated 02.06.2025 within fifteen days from the date of communication of copy of this order and inform the outcome to the petitioner. It is made clear that this Court has not expressed any opinion on merits of the case. No costs. II

2 .,( Interlocutory applications, if any pending, shall also starrd closed. //// . A.H.S. GOWRI SI{ANKAR ASSISTANT REGISTRAR To SA Gj SECTION OFFICER l The Deputy state Tax officer,.charminar circre, t\/arkajgiri Division, 9th Froor, ^ Ganganvihar Buitding, Nampalty, UVO"rrO"J_ SIO'Oof z. rne uommtssioner of State Tax, C.T. Complex, Opposite Gandhi Bhavan, ^ IU.J. Road, Hyderabad, Telangana _ 500 Odi. "' -"

The. Principal Secretary to Goiernment, C"u"nr" Department (Commercial Tax), Secretariat Comntex,.State ot feLng;;; ii tiyoeraoao, Tetangana 1 9n" CC to SRt v.VEERESHAM. noro"rtJJoplii 5. one CC to SRr SWARoop ooRtLLA, aiA'n^tiJbpecrnl Gow PLEADER FOR STATE TAX, Advocaie tOpUCf-'

Two CD Copies o

i HIGH COURT DATED:1610612025 ORDER WP.No.16074 of 2025 DISPOSING OF THE W.P WITHOUT COSTS. E { r + a16 c -)oo (C 2m: 19 IIJE !r..' .. t -, B

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.