Devi Sri Mahila Mandali, V. Union of India,

WP/3918/2024

AI Insights

The case revolves around the cancellation of GST registration of Devi Sri Mahila Mandali by the Superintendent of Central Tax due to non-filing of GST returns for over six months. The petitioner challenged the cancellation order, citing personal hardships and the impact of the COVID-19 pandemic as reasons for the non-compliance. The court considered the extraordinary circumstances presented, including the health issues of the petitioner's husband and the disruptions caused by the pandemic, and referenced similar cases where GST registrations were restored under comparable circumstances.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 723996 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 15-02-2024
• Assessment Year: misc
• Other Referred Cases: Kritika Agarwal v. Union of India, Tvl. Sastha Engineering Works, Rep by its Partner v. State Tax Officer (Circle) and Another
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GADI PRAVEEN KUMAR; DOMINIC FERNANDES
• Assessee Lawyers: NARENDAR JALLI
• Keywords: Covid-19 impact; GST Registration Cancellation; Health issues; Limitation; Natural Justice; Writ of Mandamus
• Section: 14; 21; 19(I); 19(g)

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIFTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE SRIJUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 3918 OF 2024 [ 337s ] ha, Wo. Manohar 8,21-11218, Road Between: Devi Sri Mahila Mandali, Rep. by its Proprietor, P. Anurad Rao, Aged about 53 years, Occ. Proprietor, R/o. Plot No.81 No.4/A, Saradha Nag'ar Colony, Gaddiannaram, Hyderabad ...PETITIONER AND 1. Union of lndia,, Rep. by its Secretary, Ministry of Finance, Income Tax Department, New Delhi 2. Th6 Principal Commissioner of Central Tax,, Hyderabad GSI Commissionerate, Hyderabad &. The Additional Comririssioner of Central Tax and GST (Appeal-l),, Customs Central Tax Conimissioner Office, 7th Floor, GST Bhavan, L.B. Stadium Road, Hyderabad 4. The Joinl Commissioner,, GST Bhavan, L.B. Stadium Road. Hyderabad 5. The Superintendent of Central. Tax,, Gaddiannaram Range,.Saroomagar GST Division, Ranga Reddy GST Commissionerate, rrdutrblji=\"roNDENrs 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, order or direction more particularly one in the nature of the WRIT OF MANDAMUS to declare the orders of the 3rd respondent in Order-in- Appeal No.HYD-GST-RRC-APP1-429-23-24-GST, dated 29.122023 which confirmed the cancellation of GST order dated 31 .12.2020, Order No.2A3612200595830 by the Sth respondent, as illegal, arbitrary' null and void and violation of Principles of Natural Justice and contrary to law apart from violation of Articles 14, 19(i), (g) and 21 of Constitution of lndia and consequently to set aside the Order-in-Appeal No. HYD-GST-RRC-AP P 1 -429-23-24 -GST, dated 29. 12.2023 of the 3rd respondent which confirmed the canc,ellation of GST order dated 31 .12.2O2O, Order No.2A3612200595830 by ttre 5th respondent, by restoring the GST Registration No. 36AAAAD9521 AZB i lA NO: 'f OF 2024 Petition urrder Section 151 CPC praying that in the circumstances stated in the affidavit file