M/S.Kalabai Delhiwala vs. Superintendent Of Central Tax And Another
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The petitioner, M/s. Kalabai Delhiwala, filed a writ petition challenging the self-motto cancellation of its GST registration certificate. This cancellation was initiated by the first respondent, the Superintendent of Central Tax, and subsequently affirmed by the second respondent, the Additional Commissioner (Appeals), vide an order dated 27.08.2022. The petitioner sought to set aside the appellate order and direct the revival of its GST registration. The writ petition was disposed of in terms of a judgment delivered on the same day in a connected matter, W.P. No. 36192 of 2022 (M/s. Vemuri Kaveri Travels v. Superintendent of Central Tax).
Held
The High Court disposed of the writ petition in terms of a judgment delivered on the same day in a connected matter, W.P. No. 36192 of 2022 (M/s. Vemuri Kaveri Travels v. Superintendent of Central Tax). While the specific reasoning for the connected judgment is not detailed in this excerpt, the operative direction was to dispose of the present writ petition in accordance with that precedent. The court did not record any specific findings on the legality or arbitrariness of the cancellation order for M/s. Kalabai Delhiwala, nor did it delve into the merits of the arguments. The ratio decidendi would be derived from the judgment in M/s. Vemuri Kaveri Travels. The operative direction was to dispose of the writ petition without costs.
Key Issues
1. Whether the self-motto cancellation of the petitioner's GST registration certificate by the Superintendent of Central Tax, and the subsequent affirmation of this cancellation by the Additional Commissioner (Appeals), was arbitrary, illegal, and contrary to law. This issue turns on the procedural fairness and substantive legality of the cancellation process under the GST laws. Contentions of the Petitioner: The petitioner argued that the cancellation order and the appellate order affirming it were arbitrary, illegal, and contrary to the law laid down by the High Court. They sought a writ of Mandamus to set aside these orders and revive their GST registration. Contentions of the Respondents: The judgment does not record specific arguments made by the respondents. However, their participation as respondents implies a defense of the cancellation order.
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Cause title — parties, addresses and appearances
The Court made the following ORDER
THE I{ON'BLE THE CHIEF IUSTICE UIIAL BHTIYAN AND HE S'I' KAR W.P.No.3 192 of 2022 ORDER. (Per the Hot'bh tbe Cltief Jrctie UjjalBhryan) Fleard Mr. S.Suri Babu, leamed counsel for the petitioner and lzlr. B.Narsimha Sarma, leamed counsel for the respondenr.
It is submitted that the presenr writ petition is covered bythe judgment delivered rcday i.e., 20.09.2022 in V.P.No.36 t92 of 2022 (M/s. Vemuri Kaveri Travels v. Superintendent of Central Tax).
Accordingly, this writ petition is disposed of in terms of the aforesaid judgment. Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to coirs. 'D/-B.'AT'AVATHI DEPUry REGIS //II SECTION OFFICER To \
The Superintendent of Central Tax Jubilee Hills - 2, Gachibowli Ranoe. Gachibowli GST Division, Ranga Reddy GST commissionerat,e, tivo'eianao.
The Additional Commissioner, b/o.The'Commissioner of Cuitots LnJ ---- Central Tax 4ppeats - l, Hyderabad Commisslonerate, 7th Floor, GST - tshavan, LB Stadium Road, Basheerbaqh, Hyderabad _ 500 OOa.
One CC to SR|.S.SUR| BABU, Advocaie tOpUCl 4 One CC to SRT.B.NARASIMHA SARMA, Advocale [OPUC]
Two CD Copies
One spare copy S'A n pS zfv-
HIGH COURT DATED:20109t2022 ORDER WP.No.36192 ot 2022 DISPOSING OF THE W.P WITHOUT COSTS. M -loo 1t [-.t flra ! :i* 'a STAI'E o ( i 1a: 4- hn
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.