"[ 3488l IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENW NINTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE SRI CHIEF JUSTICE APARESH KUMAR SINGH THE HONOURABLE SRI JUSTTCE G.M. MOHIUDDIN WRIT PETITIoN NO: 24940F 2026 Between: M/s. -Rayee-s Enterprises, (Legar Name. shaik Abdur Rahman) 3rd Froor, Frat H:,''xlrJIffs,,,Jl':E;J:ETl,'\",*E:;Y'J,trCx,;::,r$:il,ry*:#* 29 years, dcc: private erhployee. ...PETITIONER AND 1. The Superintendent of Central Tax, Attapur-ll GST Range, Mehdipatnam GST Division, Above Ratnadeeo supei tvtii-ti5tl Hrravuir'iilgd r, f iii;tilni : -' Hyderabad, State of Telangana. 2. The Superintendent,(Anti-Evation), Central Tax, Hyderabad GST uommtsstonerate, Hyderabad -500001 . 3' The Union of rndia. Reo. by its secretary, Department of Revenue, Ministry of Finance, New Delhi. , 4. ILr\". central Board of rndirect raxeland customs, Rep. by its chairman. Ministry.of Finance, Department or nevenue,-rrrortil'et6i(t;;ni;iSecieirriat, New Delhi -100 001 . 5. The Bank_of.Baroda, Attapur Branch, piller No. .137, penusila Complex, H. No. 3-4-174t2,Attapur, Hiderabad -'SOOO+A'- -'' . ..RESPONDENTS Petition under Articre 226 ot rhe constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the' High court may be pleased to issue writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in again issuing Show cause Printed from counselvise.com Notice for Cancellation of Registration in Form GST REG-17, dated 15.12.2O25 suspending the Registration w.e.f. 29.08.2024, without signature and without DlN, immediately on the same day, after passing the Order for dropping the. Proceedings for Cancellation of Registration, dated 15.12.2025 in consonance with SCN withdrawn on the Order of the Hon'ble Court, dated 09.12.2025, is arbitrary, contrary to the provisions of the Act, against to Article 14, 19(1)(g) and 21 of lhe constitution of lndia and the same is in violation of Principles of Natural Justice and Rule of Law, and consequently declare that the Show Cause Notice for Cancellation of Registration in Form GST REG-17, daled 15.12.2025 issued by the 1st Respondent, as null and void. and consequently set aside / quash the Show Cause Notice for Cancellation of Registration Certificate daled 15.12.2025 by directing the 1st Respondent to restore the Registration Certificate considering the objections of the Petitioner, dated 19.12.2025, in the interest of justice and equity. fA NO: 1 OF 2026 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 suspend the operation of the Show cause Notice for cancellation of Registration in Form GST REG-17, daled 15.12.2025 issued by the lstRespondent, in the interest of justice and equity, pending disposal of the above Writ petition, as otherwise, the Petitioner will be put to severe loss and hardship. lA NO: 2 OF 2026 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 'lst and 2nd Respondents to revoke the Garnishee Notice issued to the Printed from counselvise.com Sth Respondent Bank of the Petitioner, forthwith, as it is contrary to Section 83 (2) ot CGST/ SGST Acts, 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner wilt be put to severe loss and hardship. Gounsel for the Petitioner: SRI t. SUDHAKAR REDDY, APPEARS FOR SRI SHAIK JEELANI BASHA Counsel for the Respondents No 1,2 & 4: SRI D. RAGHAVENDRA RAO (sENloR sc FoR cBlc) Counsel for the Respondent No 3: SRI B. MUKHERJEE, APPEARS FOR SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No 5: ---- The Court made the following: ORDER Printed from counselvise.com \"r IN THE HIGH COURT FOR THE STATE OF TELANGAI A AT HYDBRABAD THE HON'BLE THB CIIIEF JUSTICE SRI APARESH KT'MAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIIIDDIN WRIT PETITION Ne,2494 of 2026 DA 29.01.2026 Between: IVUs. Rayees Enterprises Petitioner AND The Superintendent of Central Tax, Attapur-II GST Range, Mehdipatnam GsT Division, Hyderabad and four others Respondents ORDER: Sri I. Sudhakar Reddy, learned counsel appears for Sri Shaik Jeelani Basha, learned counsel for petitioner. Sri D. Raghavendra Rao, learned Senior standing counsel for central Board of Indirect Taxes and Customs, appears for respondent Nos. 1,2 and 4. , Sri B. Mukherjee, learned counsel appears for Sri N. Bhujanga Rao, learned Deputy Solicitor General of India, for respondent No.3. 2. The impugned show cause notice dated 15.12.2025 issued after withdrawal of the earlier show cause notice pursuant to the order dated 09.12.2025 passed in writ petition I / Printed from counselvise.com HCJ (AKrS, J) & GMM' J W-P.No.2494 of 2O2Cr No.20853ofzozs,containsthesupportingdocumentstothe charges alteged to which the petitioner filed reply on 19.12.2025. The petitioner has assailed it apart from other groundsallegingthatnodecisionhasbeerrtakenevenafter submissionofreply.Thepetitionerhasalsoquestionedthe operation of provisional attachment dated 30.08'2024 issued in Form GST DRc-Lzunder Section 83 0f the central Goods and Services Tax Act, 2Ol7 (for short 'the Act')' as having outlived its Period of one Year' 3.LearnedcounselfortheRevenuesubmitsthatwithin fourtofiveweeks,afteraffordinganopportunityofpersonal hearing,thedecisionbetakenonshowcausenotice'The petitionerisatlibertytoapproachthePrincipalCommissioner, Hyderabad,GsTCommissionerate'iftheprovisional attachment after expiry of one year has not been revoked' 4.Takingintoaccountthesubmissionsofthelearned counsel for the parties, the instant writ Petition is disposed of sothattheProperofficerwouldtakeadecisionontheshow cause notice for cancellation of registration upon consideration 2 / I I Printed from counselvise.com T 3 HCJ (AKrS, J) & cMM, J W.P.No.2494 of 2026 To, DAN of the petitioner's reply after affording an opportunity of personal hearing, within four (4) weeks from the date of receipt of copy of this order. If the provisional attachment has not been revoked after expiry of one year in terms of Section 83(2) of the Act, the petitioner may also make an application before the competent authority which shall be considered in accordance with law. There shall be no order as to costs. Miscellaneous applications, if any pending, shalr stand closed. SD/ . OSMAN ALI BAIG ASSI REGIS //TRUE COPY/ N OFFICER 1. The Superintendent of Central Tax, Attapur-ll GST Range, Mehdipatnam GST Division, Above Ratnadeep Super Market, Hu'rnayun Nagar, Masab.Tank , Hyderabad, State of Telangana. 2. The Superintendent (Anti-Evation), CentralTax, Hyderabad GST Commissionerate, Hyderabad -500001 . 3. The Secretary, Department of Revenue, Ministry of Finance, Union of lndia, New Delhi. 4. The Chainnan, Ministry of Finance, bentral Board of lndirect Taxes and Customs, Departmentbf Revenue, North Block, Central Secretariat, New Delhi -100 001 . 5. One CC to SRI SHAIK JEELANI BASHA, Advocate [OPUC] 6. One CC to SRI D. RAGHAVENDRA RAO, (SENIOR SC FOR CBIC) IOPUCI 7. One CC to SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA IoPUCI 8. Two CD Copies LS {d. Printed from counselvise.com HIGH COURT DATED:2910112026 WP.No.2494 ot 2026 DISPOSING OF THE WRIT PETITTON Y. lttE 0,f tF8 Am (, n * s 3 r'l l-l J h Printed from counselvise.com "