M/S. Jale Srinivasa Reddy vs. The Deputy State Tax Officer
Held
The Court, without commenting on the merits of the case, granted liberty to the petitioner to approach the competent authority within two weeks from the date of the order for submission of an application for revocation of cancellation of GST registration. The petitioner was advised to submit the application online, and if it was not accepted for technical reasons, then to submit it in physical form. The competent authority was directed to entertain the application and take a decision in accordance with the law within three weeks thereafter. The writ petition was disposed of on these terms.
Facts
The petitioner, M/s. Jale Srinivasa Reddy, filed a writ petition challenging the cancellation of its GST registration by the Deputy State Tax Officer, Kothagudem-II Circle. The cancellation was based on the ground of non-filing of returns for six consecutive months. The petitioner contended that the cancellation order was passed without providing sufficient opportunity of being heard and without following due process of law, violating principles of natural justice and constitutional rights. The petitioner sought a writ of mandamus to set aside the cancellation order and restore its registration. An interim application was also filed seeking suspension of the cancellation order and immediate restoration of registration.
Key Issues
1. Whether the cancellation of GST registration in Form GST REG-19, dated 25.03.2023, by the Deputy State Tax Officer was arbitrary and in violation of the principles of natural justice and due process of law, as argued by the petitioner? 2. Whether the action of the respondent in cancelling the registration without providing sufficient opportunity of being heard to the petitioner is contrary to the provisions of the Central Goods and Service Tax Act, 2017, and Articles 14, 19(1)(g), and 21 of the Constitution of India, as contended by the petitioner? The petitioner argued that the cancellation was arbitrary and violated natural justice and constitutional provisions. The respondents (State Tax Department) submitted that if the petitioner manually applies for revocation of cancellation, the competent authority would consider it.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
[ 35181 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) TUESDAY, THE FIFTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITI ON NO: 30283 0F 2026 Between: ...PETITIONER AND 3 New Delhi - 110 001 ,..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 Writ of t\ilandamus or any other appropriate Writ or order or direction declaringtheactionofthelstRespondentinpassingtheorderforCancellationof Registration in Form GST REG-19, dated 25 03 2023' without providing sufficient opportunity of being heard to the Petitioner' without following the due process of law' as arbitrary, contrary to the provisions of the Central Goods and Service Tax Act 2017 , conlrary to Article r a, 19(1 )(g) and 21 of the Constitution of lndia and the same is in violation of Principles of Natural Justice and Rule of Law and M/S. Jale Srinivasa Reddy, 3-37, Mallelamadugu, Aswapuram, Bhadradri - K;i;rs;;, State of Telang
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