M.S. Constructions vs. Union Of India
(Telangana High Court, Telangana)

Case Law
Petitioner / Applicant
M.S. Constructions
Respondent
Union Of India
Court
Telangana High Court
State
Telangana
Date
Oct 29, 2022
Order No.
Writ Petition No.39849 of 2022
TR Citation
2022 (10) TR 6529
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

Heard Mr. V.Raghunadh, learned counsel for the petitioner; Mr. B.Mukherjee, learned counsel appearing for respondent No.1; and Ms. Sapna Reddy, learned counsel appearing for respondents No.2 to 4.

2. By filing this writ petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 10.01.2022 passed by respondent No.4 as well as the order-in-appeal dated 18.10.2022 passed by respondent No.3.

3. Petitioner before us is a partnership firm engaged in the business of construction and allied activity. After enactment of the Central Goods and Services Tax Act, 2017 petitioner got itself registered under the said enactment and obtained Goods and Services Tax (GST) registration No.36ABIFM6847J1ZP vide registration certificate issued on 25.03.2020 having validity with effect from 06.07.2018.

4. Respondent No.4 issued show cause notice dated 02.12.2021 to the petitioner to show cause as to why its GST registration should not be cancelled on the ground that it had failed to file GST returns for a continuous period of six months.

5. It appears that petitioner submitted reply on 02.01.2022. However, respondent No.4 passed the order dated 10.01.2022 cancelling the GST registration of the petitioner on the ground of failure to file GST returns for the last six months. Aggrieved by the aforesaid order, petitioner preferred appeal before respondent No.3. However, by the order-in-appeal dated 18.10.2022, the appeal filed by the petitioner was dismissed.

6. Issue raised in this writ petition is no more res integra. In several writ petitions raising similar grievance, this Court had interfered with such cancellation of GST registration as well as the appellate order and had remanded the matter back to the primary authority for taking a fresh decision in accordance with law.

7. Following such order and maintaining consistency, we set aside the order dated 10.01.2022 as well as the order-in-appeal dated 18.10.2022 and remand the matter back to respondent No.4 for taking a fresh decision in accordance with law after giving an opportunity of hearing to the petitioner. The said exercise shall be carried out within a period of three months from the date of receipt of a copy of this order. In the meanwhile, it would be open to the petitioner to submit all the returns as per the statute, including for the earlier period.

8. This disposes of the writ petition.

Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.

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