M/s. Sri Anjaneya Electrical and Civil Works V. The Union of India and 4 others

WP/40216/2022

AI Insights

The case involves M/s. Sri Anjaneya Electrical and Civil Works, a proprietorship firm engaged in electrical and civil works, which sought judicial intervention under Article 226 of the Constitution of India against the cancellation of its GST registration. The petitioner had initially been issued a show cause notice for not filing GST returns for six months, leading to the cancellation of its registration by the Superintendent of Central Tax, Siddipet Range. The appeal against this decision was dismissed on the grounds of limitation. The petitioner challenged both the cancellation and the dismissal of the appeal in the High Court, which found procedural lapses and remanded the matter for a fresh decision.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 675002 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 03-11-2022
• Assessment Year: misc
• Other Referred Cases: Nitya Construction v. Union of India, M/s. Chenna Krishnamacharyulu v. 6
• Laws Referred To: Article 226 of the Constitution of India, Central Goods and Services Tax Act, 2017
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GADI KUMAR; NARASIMHA SHARMA
• Assessee Lawyers: GANESH VADDURI
• Keywords: Cancellation; GST registration; Revocation; Writ of Mandamus
• Section: 151 CPC

Judgement Text

"[ 32es I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD .-- (SpecialOriginalJurisdiction),, THURSDAY,THE THIRD DAY OF NOVEMBER .,- TWO THOUSAND AND TWENTY TWO ../ PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY z WRIT PETITION NO:40216 OF 2022 Between: M/s. Sri Anjaneya Electrical and Civil Works, 2-56, Doulapur, Jagadevpur, Siddipet, Telangana - 502281 Rep. by its Prop. Sri. Lingam Manne, S/o. M. Muthyalu, aged about 29 Years. ...PET|TIONER ,,/ AND '1 . The Union of lndia, Represented by its Secretary, Department of Revenue, New Delhi - 'l 10001. 2. The Commissioner of Central Tax, Medchal GST Commissionerate. Hyderabad. 3. The Commissioner, SGST, Commercial Tax Building. Opp Gandhi Bhavan, Nampally. Hyderabad, Telangana State - 500001. 4. The Joint Commissioner (Appeals-ll), Hyderabad Telangana State. 5. The Superintendent of Central Tax, Siddipet Range, Telangana State. ...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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Order in Appeal No. HYD-GST-MD- AP2-092- 22-23 dated 21-10-2022 by the 4th Respondent herein rejecting the appeal preferred by the Petitioner filed on 16-08-2022 in respect of revocation of cancellation of the registration vide its order ref. No. ZA36O42OOO3448X dated 08- O4-2O2O passed by the Superintendent of Central Tax, Siddipet Range - 5th Respondent herein who is the original authority herein as illegal, arbitrary unjust, improper and contrary to the judgment of this Hon ble Apex Court in Suomotu I f', W.P. Civil No. 3t2O22 and consequently direct the Respondents to revoke the cancellation of GST registration of the Petitioner. lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondent Nos.4 and 5 to revoke the cancellation of GST Registration of the Petitioner while set aside the order dated 21-10-2022 passed in Appeal No. HYD-GST-MD-AP2-092-22-23 of the 4th Respondent pending disposal of the writ petition. Counsel for the Petitioner:SRl. GANESH BHUJANGA RAO VADDURI Counsel for the Respondent No.1: GADI PRAVEEN KUMAR (Dy. SOLICITOR GENERAL OF INDIA) Counsel for the Respondent Nos.2 to 4: SRl. NARASIMHA SHARMA, SC FOR INCOME TAX The Court made the following: ORDER. THE HON'BLETHE CHIEF IUSTICE UIIAL HTIYAN THE AND ON'BLE SR IUSTICE C.V.BHASKAR REDDY W.P.No.402 16 of 2022 ORDE per the Hon'bte the Cbief Jutice ujjat BhtEan) Fleard Mr. Ganesh Bhu.ianga Rao Vadduri, leamed counsel for the pedrioner and VIs. Sapna Reddy, leamed counsel representing Mr. B.Narsimha Sarma, leamed counsel for respondents No.2 ro 5. 7e have also heard Mr. B.Mukherjee, leamed counsel for respondent No.1. 2. By filing this petition under Article 226 of the Constitution of India, peritioner seeks quashing of the order dated 08.04.2020 passed by respondent No.5 as well as the order-in-appeal dated 21.10.2022 passed by respondent No.4. 3. Petitioner before us is a proprietorship concem engaged in the business of executing elecrical and civil works such as irstallation of electrical poles, transformers e/r. ) 2 4. After enactment of the Central Goods and Services Tax Act, 2Ol7 and the related laws ushering in Goods and Services Tax (GST) regime, petitioner got itseif registered with the GST auhority aide the registration cenificate dated 03.04.20 18 bearing registration No.36EOBPM86 42KLZH 5. A show cause notice dated 1+.02.2020 was issued by respondent No.5 to the petitioner to show cause as to *4rythe GST registration should not be cancelled on the ground that petitioner did not file GST returns for the last six montl$. It appears that petitioner had submined reply on 25.02.2020. Respondent No.5 declined to accept the explanation submitted bythe petitioner and cancelled the GST registration of the petitione r aide theorder dated 08.04.2020. This came tQ be challenged by the petitioner in appeal before respondent No.4. By the order-in-appeal dated 21.10.2022, respondent No.4 dismissed the appeal on the ground of limitation. I l 3 7. We have heard learned counsel for the parties and l lperused the decisions of this Court in Nitya Construction v. Union of Indial and M/s. Chenna Krishnamacharyulu v. 6 In the course of hearing, leamed counsel for the panies Additional Commissione12. 8. Following the above decisions and on the principle of parity, we set aside the order of respondent No.5 dated 08.04.2020 and the order of respondent No.4 dated 21.10.2022. Consequently, we remand the maner back to respondent No.5 to consider and pass fresh order regarding cancellation of GST registration of the peririoner ln accordance with law after giving due opportuniry of hearing to 1 zozz ll1rut ne 2 zozz pl rv,t az have brought to the notice of the Coun that in writ petirions raising identical grievance, this Court has remanded the maner back to the primary authority for a fresh decision in accor&nce with lavr. I 4 the petitioner. The above decision shall be taken within a period of four weelss fronr the date of receipt of a copy of this order. This disposes of the writ perition. No cosrs. 9 fu a sequel, miscellaneous peritions, pending rf any, stand dismissed. SD/-P.PADMANABHA REDDY ASSISTANT REGISTRAR / L/ SECTION OFFICER To, //TRUE COPY// l.TheSecretary,DepartmentofRevenueUnionoflndia,NewDelhi-110001' 2. The Commissioner of Central Tax, Medchal GST Commissionerate' Hyderabad. 3. The Commissioner, SGST, Commercial Tax Building. opp Gandhi Bhavan, Nampally. Hyderabad, Telangana State - 500001' 4. The Joint Commissioner (Appeals-ll), Hyderabad Telangana State' 5. The Superintendent of Central Tax, Siddipet Range, Telangana State' 6. One CC to SRl. GANESH BHUJANGA RAO VADDURI, Advocate [OPUC] 7. One CC to SRl. GADI PRAVEEN KUMAR (Dy' SOLICITOR GENERAL OF INDIA) Advocate [OPUC] 8. One CC to SRl. B. NARASIMHA SHARMA,SC FOR INCOME TAX [OPUC] 9. Two CD CoPies. ,/ AKB .1 I HIGH COURT DATED:0311112022 ORDER WP.No.40216 ot 2022 '( iY il 2 E i,ri ?ffll DISPOSING OF THE WRIT PETITION WITHOUT COSTS 3 <) -.<. I I "