M/S Al Muneer Mm Traders vs. The Superintendent

WP/3940/2025HC TelanganaGSTCNR HBHC01007945202520 February 2025Bench: SUJOY PAUL,RENUKA YARA5 pages

For Petitioner: SRI M.UMA SHANKAR REp., FOR SRt. V, VEERESHAMFor Respondent: standing counsel for CBIC), SRI DOMINIC FERNANDES (senior

AI SummaryRemanded

Facts

The petitioner, M/s Al Muneer MM Traders, filed a writ petition challenging the cancellation of its GST registration. The cancellation order was issued by Respondent No. 1, the Superintendent, Jagityal Range, Karimnagar Division, vide order dated 02.12.2024. The petitioner sought a writ of Mandamus to declare the notice dated 29.10.2024 and the subsequent order void, illegal, and without jurisdiction, and to restore its GST registration. The petition also sought suspension of the impugned order. The respondents included the Superintendent, the Joint Director of GST Intelligence, and the Union of India.

Held

The Court noted that the Senior Standing Counsel for CBIC produced an order (OC.No.158/2025, dated 14.02.2025) issued by Respondent No. 1, informing the Court that the cancellation order dated 02.12.2024 had been revoked. Consequently, the Court found that the writ petition had become infructuous. The Court disposed of the petition, reserving liberty to the respondents to proceed against the petitioner by issuing a fresh show cause notice in accordance with the law. No costs were awarded.

Key Issues

1. Whether the cancellation of GST registration order dated 02.12.2024 is void, arbitrary, illegal, without authority of law, and without jurisdiction, violating the principles of natural justice and Articles 14, 19(1)(g), 21, and 265 of the Constitution of India. The petitioner argued that the order was illegal and violated their fundamental rights. The revenue, represented by the Senior Standing Counsel for CBIC, did not explicitly present arguments on the merits of the cancellation order during the hearing. The primary issue that arose for consideration was the subsequent development concerning the cancellation order.

Sections Cited

GST REG-17, GST REG-19

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) THURSDAY ,THE TWENTIETH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE . PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 3940 0F 202s Behreen: AND 1. M/s Al Muneer MM Traders, Having address at 3-5-30, chinthakunta wada, Jagtial, Telangana- 50s 327 Repiesented by iis- Fioprietor, rrrrrneeiuJui,i Mohd, aged about 68 years, S/b. Vakeel J'ani--MohdmmaO, n(o. S_S_C0, Chinthakunta Wada, Jagtial, Karimnagar, fetanigani_ SOS SZZ .,.PETITIONER The Superintendent, Jagityal Range, Karimnagar Division JVedchal uommrssionerate, 2nd Floor, H.No.B_7_296/1,-Manikanta Complex, Hanuman Nagar, Karimnagar-50S001 2. The Joint Dirggtor, o{g. Directorate Generar of GST rnteilioence, Hvderabad Zonat Unit, H. No. 1_63t42t12, ptot No. 211 anO zrz, niroi[_8,7;il;iiiit;, ' Guttala Begumpet, Madhapur, Hyderabad -500033 3. l-lnion of lndia, Ministry of Finance, Represented by its Secretary, North Brock, New Delhi-l 10001 ...RESPONDENTS Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High'cJurt may ue pleased to issue a writ, order, or direction more particularty oni in the nature of a writ of Mandamus, declaring the notice issued by Respondent No. 1 vide ref. no. 243610241977938 dated 29.10.2024 in Form GST REG- 17 and impugned order vide order rei no zA\61224oo2ogsu in Form GST REG-1g iutZa tiziz.ioii-", being. void_, arbilrary, illegal, without authority of law and without jurisdiction, violative of the Principles of Natural Justice apart from being violative of Articles 14, 19(1xg), 21 and 26s of the constitution of rndia, and to consequenfly set aside the notice and Impugned order by restoring the GST registration of the petitioner and pass such further or other order(s) as this Hon'ble court may deem fit and proper in the circumstances of the case lA NO: 1 OF 2025 Petition underr Section 151 cpc praying that in the circumst;lnces stated in the affidavit fired in support of the p"irtion, inl iigr' courr may be ;re;;;; to suspend the operiation of rmpugned oroei rei no" zes6rz2qo02og9u in Form GST REG-19 dated 02.12.2024 i; the interest of .l*ti"" and equi\r as otherwise, the Petitioner will be put to irreparable loss and trrrJrnlp". Counsel for the Petitioner: SRI M.UMA SHANKAR REp., FOR SRt. V VEERESHAM Counsel for the Respondent Nos.1&2: standing counsel for CBIC) SRI DOMINIC FERNANDES (senior counsel for the Respondent No.3: sRl puLIMAMlDr sHASHTDHAR REDDy

The Court made the following: ORDER

I I THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JT.ISTICE RENUKA YARA WRIT PETITION No.394O of2o25 (Per the Hon'bli the Acting Chief Justice Sujoy Paul) Sri M.Uma Shankar, learned counsei representing Sri V.Veeresham, learned counsel appearing for the petitioner andSriDominicFernandes,learnedSeniorStandingCounsel for CBIC, appea-rs for respondent Nos' 1 and 2'

The challenge is mounted to the cancellation of registration order dated 02.12-2024 '

Learned Senior Standing Counsel for CBIC produced the OC.No.158/2025, dated 14.O2.2025 issued by respondent No'1 and informed that the said cancellation order has been revoked' Therefore, this petition has rendered infructuous'

In view of the same, the Writ Petition is disposed of' by reserving liberty to the respondents to proceed against the petitioner by issuing fresh show cause notice' in accordance with law. No costs ) I ORDER:

i,:, 2 interloc,rtory applications, if any pending, shr l also stand closed T. JAYASREE ASSISTANT REGISTRAR //' su* To, TION OFFICER The Suoerintendent, Jagityal Range, Karimnag.ar Division' Medchal. . c.ji',ilj5."i',iiiliiri.i,'il;l Fi;br' A.r't6.d-z-zsort,-Manikanta comrrlex' Hanuman Nagar, Karirrrnagar-50500'1 TheJointDirector,O/o.DirectorateGeneralofG^S.T^lntellioence'Hvderabad Zonar U nit, H No. 1 -63/42liz,"e',"r,ji N-;' ) i l ilg i::' BlocL-B' (avuri Hills' -e", ttZ f u= e ; g, nl p"t, M ad h a p r t, H yd e ra b ad - 5 0 0 0 3 3 The Secretary,Union of lndia, Ministry of Finance' North Block New Delhi- 1 10001 One CC to SRl. V. VEERESHAIV'I Advocate [OPUC] oneCCtoSRl'DoMINICFERNANDES(seniorstandingcounselforCBlC) loPUCl / One CC to SR.I PULIMAMIDI SHASHIDHAR REDDY Advocate [OPUC] Two CD CoPies ?k 1 2 3 4 5 6 7 KKS GJP

HIGH COURT DATED:20102t2025 ORDER WP.No.3940 of 2O2S (r- DISPOSING OF THE WRIT PETITION WITHOUT COSTS ::=:- /:< i5 HE rrii..i c 2/ t'lirn 20ff i.o. * t-x*: \4 t/7 | --- )>r' 1

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.