M/S.Swasthik Enterprises vs. The Union Of INDIA
Held
The High Court, without commenting on the merits of the case, granted liberty to the petitioner to approach the competent authority within one week from the date of the order for submission of an application for revocation of the cancellation of its GST registration. The petitioner was permitted 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 law within three weeks thereafter. The writ petition was disposed of accordingly, with no order as to costs.
Facts
M/s. Swasthik Enterprises, the petitioner, filed a writ petition challenging the cancellation of its GST registration. The cancellation was based on alleged violation of input tax credit provisions, as per an order dated 07.03.2025 (REG-19 bearing Reference No. 24360325017952K and Order-in-Original No. 117/2024-25-Adjn-GST). The petitioner sought a direction to revoke this cancellation and allow its registration to operate. The respondents, including the Union of India and GST authorities, were represented. The petitioner sought to approach the competent authority for revocation of the cancellation, offering to explain the facts and make payments. The GST authorities indicated they would consider a manual application for revocation if online submission faced technical issues.
Key Issues
1. Whether the cancellation of the petitioner's GST registration was illegal and in violation of Article 19(1)(g) and Article 300A of the Constitution of India? Petitioner's Argument: The petitioner argued that the cancellation of its GST registration was illegal and violated its fundamental right to carry on trade or business under Article 19(1)(g) and its right to property under Article 300A. The petitioner sought to approach the competent authority for revocation of the cancellation, offering to provide explanations and make necessary payments. Respondents' Argument: The respondents, represented by the learned Standing Counsel for CBIC, submitted that if the petitioner made a manual application for revocation of cancellation of registration, the same would be considered by the competent authority. They did not contest the petitioner's right to seek revocation but indicated their willingness to consider such an application.
Sections Cited
None explicitly mentioned in the provided text as being discussed or relied upon for the decision, other than constitutional articles which are not part of the GST Act or Rules.
AI-generated summary — verify with the full judgment below
[ 3518 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FOURTH 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 PETITION NO: 8364 OF 2025 (CNR.No.HBHC01 01 64s62625) Between: M/s.Swasthik Enterprises, (Rep by Mahipalreddy Machanagari, [Vlanaging Partner) 2-2-1601 P.NO 21, SY N630 160,161,1,PEDDA CHERLAPALLY, Hyderabad, Medchal-Malkajgiri, Telangana, 500051. ...PETITIONER AND 1. The Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi- 11000. 2. The Commissioner of Customs and Central Tax, Secunderabad GST Commisslonerate, lll Floor, Medchal GST Bhavan, 11-4-64918' Lakdikapul, Hyderabad - 500 004. 3. The Superintendent of Central Tax, Uppal GST Range, Uppal GST Division, H.No. 3-4-118/2, Elegant Edifice Building, Ramanthapur, Hyderabad- 500013. 4. The Senior lntelligence Officer, Directorate General of GST lntelligence (DGGI), Hyderabad Zonal Unit,H.No.1-631212-12, Plot No.212 and 213, Block B, Kavuri Hills, Madhapur, Hyderabad. ...RESPONDENTS P
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