M/S. Mogulla Akhil vs. The Deputy State Tax Officer

WP/32662/2024HC TelanganaGSTCNR HBHC01062930202413 December 2024Bench: SUJOY PAUL,G.RADHA RANI4 pages

For Petitioner: SRl. J SAt VAMSHIFor Respondent: SRI SWAROOP OORTLLA Special Govt pleader, for State Tax

AI SummaryDismissed

Facts

The petitioner, M/s. Mogulla Akhil, filed a writ petition challenging the cancellation of its GST registration by the Deputy State Tax Officer, Khammam Circle-III. The cancellation was based on a notice dated 29.03.2023, with a subsequent notice dated 14.01.2024. The petitioner contended that the cancellation was without proper cause, necessary details, and violated principles of natural justice, as well as constitutional provisions. The petitioner sought a writ of mandamus to declare the action void and illegal, and to set aside the cancellation order and revoke the registration revocation. An interlocutory application was also filed seeking suspension of the cancellation order and permission to file returns.

Held

The Court did not decide on the merits of the case. The learned counsel for the petitioner sought permission to withdraw the writ petition with the liberty to file a properly constituted petition. The respondents had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to file a fresh petition. No costs were imposed. The interlocutory applications, if any, were also closed.

Key Issues

1. Whether the cancellation of the petitioner's GST registration by the Deputy State Tax Officer, Khammam Circle-III, vide Reference No. 2A360323153354R dated 29.03.2023, was void, arbitrary, illegal, without authority of law, without jurisdiction, and in violation of the principles of natural justice and Articles 14, 19(1)(g), 21, and 265 of the Constitution of India. Petitioner's Contention: The petitioner argued that the cancellation was done without proper cause and necessary details, violating fundamental rights and natural justice. They sought to have the cancellation order and the subsequent notice set aside. Respondents' Contention: The judgment does not record any specific arguments or contentions from the respondents. However, their presence as respondents indicates their role in the cancellation process.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3430 ] HIGH COURT FOR THE STATE OF TELANGANA ATHYDERABAO (Special Original Jurisdiction) FRIDAY,THE THIRTEENTH DAY OF DEGMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO: 32662 OF 2024 Between: ItI/s. Mogulla Akhil, 16{9-13, Sreenagar Colony 7th lane, Near water Tank, Rotary Nagar, Khammam, Telangana, 507002. Represented by its proprietorship Mogulla Akhil. (Address is same as mentioned above.) ...PETITlONER AND 1. The Deputy State Tax Officer, Khammam Circle-lll, Khammam Division. Khammam. 2. The Assistant Commissioner (ST), Khammam Circ,le, Khammam Division, Khammam -507002. 3. The Joint Commissioner (ST), Khammam Division, Khammam. 4. State of Telangana, Through Principal Secretary to Govemment. Revenue Department (Commercial Tax). 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 of Mandamus, or any other appropriate writ, or&r or to direction, declaring the action of the respondent No.1 in cancellation the GST registration vide Reference No.2A360323153354R, dated 29.03.2023 without a proper cause and necessary details as being void, arbitrary, iltegal, without authority of law and without jurisdiction , violatirn of the Principles of Natural Justice apart from being violation of Article 14, 19 (1) (g), 21 and 265 of the Constitution of India and consequently set aside the order dated 29.03.2O23 vide Notice Reference No. 2A360123043943p, dated 14.01.2024 and revoke the cancellation of GST registration of the petitioner. IANO:1oF2024 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 operation of the order vide Reference No.2A360323.1 53354R, dated 29.03.2023 along with Show Cause Notice Reference No. 2A360123043943p dated 14.01 .2023 and allow the petitioner to file their returns. Counsel for the Petitioner: SRl. J SAt VAMSHI Counsel for the Respondents: SRI SWAROOP OORTLLA Special Govt pleader for State Tax

The Court made the following: ORDER

TIIE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON,BLE DT. WSTICE G. RADHA RAIYI WRIT PETITION No.32662 of 2o24 ORDER (per Hon'ble SP,J) Sri J. Sai Vamshi, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for the respondents. 2. tcarned counsel for the petitioner seeks to withdraw this petition with the liberty to file a properly constituted petition.

The other side has no objection.

The Writ Petition is dismissed as withdrawn with the Iiberty prayed for. No costs- Interlocutory applications, if any pending, shall also stand closed. '-S. MALLIKARJUNA RAO ASSISTANT REGISTRAR //// SrcTON OFFICER

OneCC to SRl. J SAI VAMSHI Advocate IOPUCI

Two CCs to Special Govt Pleader for State Tax , High Court for the State of Telangana at Hyderabad. [OUTI

Two CD Copies KKS GJP To, u

HIGH COURT DATED:1311212024 ORDER WP.No.32662 of 2024 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS sra E H 2025 ilAq [:1p611-,-r( /:. J $ o ( 1 t) t (+ Il :. &t 6

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.