M/s.Praveen Metals v. The Deputy State Tax Officer
Court: High Court for State of Telangana
Bench: SUJOY PAUL,G.RADHA RANI
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2024-12-30. M/s.Praveen Metals v. The Deputy State Tax Officer. Read the judgment and case details on...
Judgment text
[ 3430 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdic{ion) MONDAY, THE THIRTIETH DAY OF DECEMBER TWO THOUSAND AND TWENW FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G. RADHA RANI WRIT PETITION NO: 3541'l OF 2024 Between: M/s. Praveen Metals, H. No. 6-3-87 l1 I 1, Reddy Colony, Near Hanumari Mandir, Shivrampally, Rajendranagar, Ranga Reddy District. Rep. by its Proprietor Mr. Praveen Kumar. ..... PETlTtON\ER AND 1 . The Deputy State Tax Officer, Ra;endranagar-1 , Saroornagar STU-2, Saroornagar Divisron, Hyderabad. 2. The State of Telangana, Rep by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ..... 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in cancelling the Registration Certificate of the Petitioner vide Proceedings dated 2311012024, as arbitrary, contrary to the Provisions of the CGST/SGST Acts,2017 and the same is in violation of Principles of Natural Justice and rule of law and consequently to set-aside the Proceedings of the 1St Respondent as null and void. |. A. NO:1 OF 2024 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petrtion, the High Court may be pleased to suspend the operation of Proceedings of the 1st Respondent, daled 23hO12O24, in cancelling the Registration Certificate of the Petitioner vide Order dated 2311Ot2024, pending disposal of the above Writ Petition' as othenvise, the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioners : SRI SHAIK JEELANI BASHA Counsel for the Respondents : SRI SWAROOP OORILLA, SPECIAL GOW PLEADER FOR STATE TAX The Court made the following ORDER I s THE HONOURABLE SRI WSTICE SUJOY PAUL AND THE HONOURABLE DR. WSTICE G. RADHA RANI WRIT PETITIO N No. 35411 OF 2024 ORDER: (per Hon'ble Sri Justice Suioy Paul) Sri Shaik Jeelani Basha, learned counsel for the petitioner and Sri Swaroop Oorilla, Iearned Special Government Pleader l for State Tax appears, for respondents I 2. With the consent, finallY heard 3. karned counsel for the petitioner submits that . 'the impugned show-cause notice dated 2I. O9. 2024 is cryptic and it is difficult to gather the nature of allegations against the petitioner. The consequential final order dated 23. 10. 2024 (Annexure Pl) based on such erroneous notice is liable to be set aside. 4. L,earned counsel for the respondents fairly submitted that the show-cause notice dated 21. O9.
2O24 is indeed c4rytic and does not disclose the correct nature o[ allegations' 5. In view of the aforesaid stand of the parties, the show-cause notice dated 2l . O9. 2024 and cancellation of registration by order dated 23. lO. 2024 cannot sustain judicial scrutiny and both are set aside. 6. Accordingly, the Writ petition is disposed of, by resening liberty to the respondents to proceed against the petitioner, in accordance with law. It is made clear that this Court has not expressed any opinion on merits of the case. No costs. Interlocutory applications, if any pending, shall also stand closed. SD/-A. V. S. PRASAD ASSI T NT REGISTRAR //TRUE COPY// To SECTION OFFICER Raje nd ra na s a r- 1' S a roo rn :"! ,. T,lY,. tJff a s a r S r U'2, i',1;: ] I! 3,,T:::' (cr) Depa rtment' rera nsa na s 5; ecrera riat, : :i,:i"fi i3:::"111;5:'1,1ffi i 3r3 33ls 3813f,#i*5iffiil',R::t+,;n3J? ;"? L^,. R . STATE TAX Advocah FoR _ r. ,*o CD Copies SO GJP ft^rl . t HIGH COURT DATED:3011212024 IHE. 974 16.
ao ((\ ( ORDER 01 ilAs 2 mi5 a WP. No. 35411 of 2024 at -,. DISPOSING OF THE W. P r.. WITHOUT COSTS. $^q ,-\u€ tg\
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