M/S Garuda Traders vs. Superintendent Of Central Tax
Held
The Court was presented with a writ petition filed by M/s. Garuda Traders challenging the cancellation of its GST registration. The petitioner sought to set aside the show cause notice and the order of cancellation, alleging violations of natural justice, bias, and infringement of their fundamental right to freedom of trade. After hearing the learned counsel for the petitioner, the petitioner sought permission to withdraw the writ petition with liberty to file a fresh writ petition. The Court, accordingly, dismissed the writ petition as withdrawn. The dismissal was granted with the liberty to the petitioner to file a fresh petition. No order was made as to costs, and any pending miscellaneous applications were also closed.
Facts
M/s. Garuda Traders, represented by its proprietor Mr. Mohammad Rafi, filed a writ petition before the High Court for the State of Telangana. The petitioner challenged a show cause notice dated 24.06.2026 and an order dated 06.08.2026, both passed by the Superintendent of Central Tax, Nagole GST Range. These orders resulted in the cancellation of the petitioner's GST registration. The petitioner contended that the cancellation was in gross violation of the principles of natural justice, was high-handed, vitiated by bias, and infringed upon their fundamental right to freedom of trade under Article 19(1)(g) of the Constitution of India. The respondents included the Superintendent of Central Tax, the Principal Secretary to the Government of Telangana (Revenue Department), and the Union of India through its Secretary, Ministry of Finance.
Key Issues
1. Whether the cancellation of the petitioner's GST registration, as per the order dated 06.08.2026 passed by the Superintendent of Central Tax, was in gross violation of the principles of natural justice, thereby contravening Article 14 of the Constitution of India? 2. Whether the said cancellation order was high-handed, vitiated by bias, and in gross violation of the petitioner's fundamental right of freedom under Article 19(1)(g) of the Constitution of India? Petitioner's arguments: The petitioner argued that the show cause notice and the subsequent order for cancellation of GST registration were passed in gross violation of the principles of natural justice. They also contended that the action was high-handed, vitiated by bias, and violated their fundamental right to freedom of trade under Article 19(1)(g) of the Constitution of India. The petitioner sought a writ of Mandamus or any other appropriate writ, order, or direction to set aside the impugned notice and order. Revenue's arguments: The judgment does not record any specific arguments made by the respondents.
AI-generated summary — verify with the full judgment below
[ 3s18 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITI ON NO: 29970 0F 2026 Between: AND ...PETITIONER M/s Garuda .Traders, rep by its proprietor Mr Mohammad Rafi Son of Sri Mo.hamm.ad Jafeer Ali aged about 38 years Occ Business 2_S2t6A R.K.Nagar Colony Thattiannaram Abdullapurmet R'angareddy Telangana_500 06g 1. superintendent of centrar rax, Nagore GST Range Nagore GST Division Rangareddy GST Commissionerate 2 P]19.."I Telangana, rep by its principat Secretary to Government Revenue (CT-ll) Department Secretariat Hyderabad a !n1o11 of lndia, Rep by its Secretary Ministry of Finance Jeevan Deep Building 3rd Floor Sansad Marg New Delhi-1 10 001 ...RESPONDENTS Petition under Articre 226 of rhe constitution of rndia 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 order or direction setting aside the show cause notice dated 24
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