Kuchireddy Ramidi vs. The Superintendent Of Central Tax
Held
The High Court inclined to allow the petitioner liberty to approach the competent authority within two weeks from the date of the order for submission of an application for revocation of GST registration. If the online submission was not accepted due to technical reasons, the petitioner was permitted to submit the application in physical form. The Court directed the competent authority to entertain the application and take a decision in accordance with the law within three weeks thereafter. The writ petition was accordingly disposed of with no order as to costs. The Court did not expressly decide on the merits of the petitioner's claims regarding arbitrariness or violation of natural justice, but provided a procedural remedy.
Facts
The petitioner, Kuchireddy Ramidi, filed a writ petition challenging the cancellation of his GST registration by the Superintendent of Central Tax. The cancellation order, dated 12.02.2025, was issued in Form GST REG-19. The stated grounds for cancellation were that the registration was obtained by means of fraud, wilful misstatement, or suppression of facts, and that the petitioner did not conduct any business from the declared place of business, or the place of business was not found. The petitioner contended that the cancellation was arbitrary, violated principles of natural justice, and was contrary to the CGST Act and the Constitution. The petitioner sought a writ of mandamus to set aside the cancellation order and restore his registration.
Key Issues
1. Whether the cancellation of the petitioner's GST registration by the Superintendent of Central Tax, dated 12.02.2025, was arbitrary and in violation of the principles of natural justice and due process of law, as contended by the petitioner? Petitioner's arguments: The petitioner argued that the cancellation order was passed without providing him with sufficient opportunity to be heard, thus violating the principles of natural justice. He also contended that the action was arbitrary and contrary to the provisions of the Central Goods and Services Tax Act, 2017, and Articles 14, 19(1)(g), and 21 of the Constitution of India. The petitioner sought to have the order declared null and void. Revenue's arguments: The respondent Department submitted that the cancellation was based on the ground that the registration was obtained by means of fraud, wilful misstatement, or suppression of facts, and that the petitioner's place of business was not found.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
134741 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWELFTH DAY OF OCTOBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE P,SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 34298 OF 2026 Between: Kuchireddy Ramidi, S/o.Late Sri Ramidi Bala Narasimha Reddy, Age 48 years, Villa No.29, Kapra, Golden Gate - Saket - 500 062 Medchal-Malkajgiri Diskict, Telangana ...PETITIONER AND '1 . The Superintendent of Central Tax, Kapra CGST Range, Kapra CGST Division, Ramanthapur, Hyderabad - 500 013. 2. The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 1 10 001 . ..,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 tvlandamus or any other appropriate Writ or Order or direction declaring the action of the 1st Respondent in issuing the Order for Cancellation of Registration in Form GST REG-19, daled 12.02.2025, without providing sufficient opportunity of being heard to the Petitioner, without following the
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