M/S. Mehra Mac Industries Private Limited vs. The Deputy State Tax Officer
Held
The Court held that the action of the Respondent in issuing the show cause notice for cancellation of registration and suspending the registration with effect from October 12, 2026, was unsustainable in law. This was because the Petitioner was prevented from responding to the notice due to technical glitches on the GST portal, which constituted a violation of the principles of natural justice. Consequently, the impugned show cause notice and the order of suspension were set aside. However, the Court reserved the right of the respondents to initiate appropriate proceedings strictly in accordance with law if they intended to do so. The writ petition was disposed of accordingly, with no order as to costs.
Facts
M/s. Mehra MAC Industries Private Limited (Petitioner) filed a writ petition challenging the suspension of its GST registration effective from October 12, 2026, by the Deputy State Tax Officer (Respondent No. 1). The Petitioner contended that it was unable to access the GST portal to submit its response to a show cause notice or participate in any proceedings due to technical glitches. The Respondent, through the Special Government Pleader, acknowledged these technical issues. The Petitioner sought a direction to revoke the suspension and allow it to conduct business activities pending the finalization of cancellation proceedings.
Key Issues
1. Whether the suspension of the Petitioner's GST registration, effective from October 12, 2026, is legally sustainable, considering the Petitioner's inability to access the GST portal and submit a response to the show cause notice? 2. Whether the action of the Respondent in suspending the registration without allowing the Petitioner to participate in the proceedings violates the principles of natural justice? Petitioner's Arguments: The Petitioner argued that the suspension of its registration was misconceived, without authority of law, and vitiated by a breach of natural justice principles because it was prevented from responding to the show cause notice due to technical glitches on the GST portal. Respondents' Arguments: The Respondents, through the Special Government Pleader, conceded that the Petitioner could not open the portal due to certain technical glitches.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
[ 3s23 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) FRIDAY, THE THIRTIETH DAY OF OCTOBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 36260 OF 2026 Between: lvl/s. Mehra MAC lndustries Private Limited, Plot No,D-l29,1DA Jeedimetla, Hyderabad, Medchal Malkajgiri, Telangana - 500 055, represented by its Director, Sri Ashish Mehra. .....PETITIONER AND 1. The Deputy State Tax Officer, Fatehnagar Circle, Malkajgiri Division, Hyderabad.
The State of Telangana, represented by its Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad. .....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 a Writ or Order or direction particularly one in the nature of Writ of Mandamus directing the first respondent to revoke the suspension of the registration certificate of the petitioner w.e.f . 1211012026, as contained in the GST Portal without concluding the cancellation pro
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