Telangana High Court
M/S.Tirumala Saraswathi vs Superintendent Of Central Tax on 13 October, 2022
Bench: Ujjal Bhuyan, C.V. Bhaskar Reddy
THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY
W.P.No.38291 of 2022
ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)
Heard Ms. Aruna Sri, learned counsel for the petitioner
and Mr. B.Narsimha Sarma, learned counsel for the respondent.
2. By filing this petition under Article 226 of the Constitution
of India, petitioner seeks quashing of the order dated 01.10.2021
passed by respondent No.1 as well as the order dated 27.08.2022
passed by respondent No.2 dismissing the appeal filed by the
petitioner and affirming the order of respondent No.1
dated 01.10.2021.
3. Petitioner before us is a partnership firm which is engaged
in the business of supply of services. Petitioner is registered
under the Central Goods and Services Tax Act, 2017 (briefly 'the
CGST Act' hereinafter) vide registration certificate
dated 17.03.2021 bearing registration GSTN
No.36AAAJFT5341G1Z3.
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4. On the ground that petitioner had not filed Goods and
Services Tax (GST) returns for a continuous period of six
months, showcause notice dated 13.09.2021 was issued by
respondent No.1 to the petitioner calling upon the petitioner to
furnish reply as to why its GST registration should not be
cancelled. Pursuant thereto, petitioner submitted reply
on 22.09.2021. However, the reply of the petitioner was not
accepted whereafter, order dated 01.10.2021 was passed by
respondent No.1 cancelling GST registration of the petitioner on
the ground that it had not filed GST returns for six months.
5. Appeal filed by the petitioner before respondent No.2 was
rejected vide the order dated 27.08.2022 on the ground that the
application for revocation of cancellation of registration was filed
beyond the limitation period. That apart, petitioner had not
challenged the decision of respondent No.1 for cancellation of
registration. Aggrieved, the present writ petition has been filed.
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6. We find that the issue raised in this writ petition is squarely
covered by a judgment of by this Court dated 12.09.2022 passed
in W.P.No.34926 of 2022.
7. Consequently, in terms of the order of this Court
dated 12.09.2022 passed in W.P.No.34926 of 2022, we set aside
the impugned order of cancellation of registration
dated 01.10.2021 passed by the Superintendent of Central Tax as
well as the order of the appellate authority dated 27.08.2022
passed by respondent No.2- appellate authority and remand the
matter back to the Superintendent of Central Tax (respondent
No.1) for passing fresh order in accordance with law after giving
due opportunity of hearing to the petitioner.
8. The above exercise shall be carried out within a period of
two months from the date of receipt of a copy of this order. In
the meanwhile, petitioner shall submit the GST returns and make
the due payments.
9. Writ Petition is accordingly allowed. No costs.
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As a sequel, miscellaneous petitions, pending if any, stand
closed.
__________________
UJJAL BHUYAN, CJ
_______________________
C.V.BHASKAR REDDY, J
Date: 13.10.2022
LUR/SUS
