M/s. Rainbow TMC v. Deputy State Tax Officer
Court: High Court for State of Telangana
Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2025-12-04. M/s. Rainbow TMC v. Deputy State Tax Officer. Read the judgment and case details on LawSphereX.
Judgment text
[ 348s ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHY THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 37044 OF 2025 Between: M/s. Rainbow TMC, rep. by its Proprietor, Mr. Bhargava Chary Poloju, Super Market, Siddipet Town-l l, Siddipet, Tela ngana-5021 03. ... PETITIONER AND 1 Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Siddipet Circle, Nizamabad Division, Telangana. 2 The Deputy Commissioner (STU), Siddipet, Nizamabad Division, Telangana. J State of Telangana, rep. by its Secretary to Government (Revenue) (CT-ll), Commercial Taxes / State Taxes Department, Secretariat, Hyderabad. ...
RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1't and 2nd Respondents in cancelling the GST registration certificate of the petitioner vide GST No. 36BOVPP9636M2ZO, as well as rejecting the application for revocation of registration, as illegal, arbitrary and in contraventron of fundamental right to carry business and also contrary to provisions of the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017 and consequently set-aside the order for Cancellation of Registration dated 24. 2. 2023 passed '1"t by the Respondent and order of rejection of application for revocation of cancellation dated 23. 4. 2025 of the 2nd Respondent.
lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the ci lumstances stated in the affidavit filed in support of the petition, the High Cor t may be pleased to suspend the orders of 1't and 2nd Respondents dated 24'. . 2023 and 23. 4. 2025 and consequently direct the 1st Respondent to Revive the Cj iT Registration portal of the petitioner GST No. 36BOVPP9636M2ZO, perking dis6 r sal of the above Writ Petition as otherwise the Petitioner will be put to severe loss nd hardship. Counsel for the Petitioner: SRI K. P. AMARNATH REDDY Counsel for the Respondents: SRI K. SAI AKARSH, AGP tl :PRESENTING SRI SWAROOP OORILLA, SPECIAL GOW. PLEADER FOR ST' TE TAX The Court made the following: ORDER IN THE HIGH COURT FORTHE S'IATE OF'IELANGANA AT HYDERABAD THE HONOURAI}LE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W. P. No. 37044 OF 2025 04. 12. 2025 Betwcen: M/s Rainbow TMC, Rep. by its Proprietor, Mr.
Bhargava Chary Poloju, Super Market, Siddipet l'own-11, Siddipet, Telangana - 502 103. Pe titioner ANt) Deputy State Tax Officer, O/o Assistant Commissioner (State Taxes), Siddi pet Circle, Nizamabad Division, 'I-elangana and 2 others Respondents ORDER: (pu Hon'ble Sri . Iustice P. Sam Koshy) Heard Mr. K. P. Amarnath Reddy, learned counsel for the petitioner and Mr. K. Sai Akarsh, leamed Assistant Govemment Pleader, representing Sri Swaroop Oorilla, leamed Special Government Pleader for State Tax, lor the responder Ls. I)cruscd the record L, The petitioner filed an application for' evocatiott of cancellation ol- GST registlation, which has beerr r:;ected b-v thc irnpugned ordel dated 23. 04. 2025 in Form GSl t FIG-05 issucd 'l'ax under Rule 9/(4) of the Central Goods and Servic:s Rtrles. 201 7 (Anncxulc P. 6) Learned counsel for the pctitioner submits thrLr tl.
tc impugned b order does not show any application of mind anc refcrs to the notice ol th: sarne date on which the order of reirr tion has been passed. The pctitioner has been trying to file an r pplication for revocation c,1'cancellation ol- GS I- registration, whir r is rrot bcing 'I-herefore, entetlained ,rnline. it has been compellr I kr approach this Couil Learned Assistant Govemment Plead: appearing 4 tbr the respondents submits that if the petitione' llles a liesh application for revocation of cancellation of GS't egistration, it shall be considered in accordance with law afle giving due opportunity Lo the petitioner to show caush --nat 6. [n that view of the matter, the writ petition is disposed of by setting aside the order dated 23. 04. 2025 and giving liberty to the petitioner to llle a fresh application for revocation of cancellation 'I'he of GST registration within a period of two weeks.
petitioner is permitted to apply rranually, if the said application is not entertained online. Respondcnt No. l would consider it in accordance rvith law within a reasonablc time altcr giving an opportunity to the petitioner. There shall be no order as to costs' Consequently, miscellaneous petitions pending, if any, shall stand closed REDDY sD/-T' sRlNlvASA ---'' A SISTANT REGISTw/ /ITRUE COPY// CTION OFFICER To, r( tate Taxes), SiddiPet O/o Assistant Commissio Deoutv State Tax Officer, 1 Division, Telangana' 6ir[telttizamaoad (STU)' Siddipet' Nizamabad Division' Telangana 2. The Deputy Commissioner 3. ThesecretarytoGovernment(Revenue)-(cT-ll)'commercialTaxes/state-s". ,. iiii'i na' Hvd erabad " t a ns a nt, blii" oi r'" +;"". "D;;;'ini" 4. One CC to Sri K. P. Amarnath Reddy' Advocate [OPUC] of Tax' High Court for the State 5. Two CC to The Special GP for State " HYiterabad[OUTI i"ringinu, at 6. Two CD CoPies TJ LS \(+- HIGH COURT DATED:0411212025 HES R' tti o Y cl o ( J Jlil ? 0?
0 a: z. * ORDER f. 1 _ _ a::-, ---- WP. No. 37044 ot 2025 I I I I I I i l DISPOSING OF THE WRIT PETITION WITHOUT COSTS g(o\ @ Ytr-.. )t e'"
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