The High Court · 2025

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 alleged show-cause Notice-cum-order in Form GST REG-17 dated 18- 06-2025 and also the alleged order of the cancellation of registration in Form GST REG-19 dated 01-07-2025, for the above detailed reasons, and to pass such other order or orders in the interest of Justice, Iest the Petitioner would be put to irreparable economic toss. His livelihood is being continued to be affected. Counsel for the Petitioner: SRl. GOONDLA VENKATESWARLU Counsel for the Respondents: SRI SwARooP ooRILLA Special Govt Pleader for State Tax The Gourt made the following: ORDER THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.23121 of 2025 oRDER: Mr. Goondla Venkateswarlu, learned counsel lor the petitioner. Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for the respondents.

2. Heard learned counsel for the parties.

3. Show cause notice for cancellation of registration dated 18.06.2O25 issued under Rule 22(1) of the Central Goods and Services Ta-x Rules, 2O17 (hereinafter reierred to:rs 'the Rules') in FORM GST REG-17 led to cancellation ol the registration of the petitioner by the Deputy State Tax Officer, Rajendranagar uide impugned order dated 01.07.202.5 r,r.ith effect from 27.O2.2025. :

4. Learned counsei for the petitioner submits that the provision for suspension of registration is Rule 21A of the GST Ruies whereas the show cause notice for cancellation of l -l: registration under Rule 22 of th,e Rules does not provide for suspension of registration. He has referred to Sub-Rule (2A) of Rule 21A which provides for certain conditions to be fulfilled in cases where the proper officer on reasons to believe can suspend the registratlon of the petitior-rer by way of an intimation in F-ORM GST REG-3 1.

5. Learned Special Government Pleader for State Tax submits that the ingredients of Sub-Rule (2A) of Rule 21A are not appiicable to the case of the petitioner as per the grounds taken in the show cause notice i-e., the person does not conduct an1' business frorn declared place of business/place of business not found. It is in violation of the provisions of Section 29 of the Central Goods and Services Tax- Act' 2077 (hereinafter referred to as 'the Act'). Therefore, the proper officer issuing the show cause notice had the jurisdiction to place the registration under suspension pending the outcome of the proceedings.

6. l,e:irned counsel lor the petitioner then submits that the cancellation of registration from a date anterior to the I I show cause notice i.e., with effect from 27.02.2025 is not permissible.

7. Learned Special Government pieader for State Tax has referred to Sub-Rule (3) ol Ruie 22 of the Rules which provides that the proper officer may, upon consideration of the reply to the show cause notice in FORM RtrG-18 by the tax payer, cancel the registration with effect from the date to be determined by him and notify the taxable person directing him to pay arrears of any tax, interest or penalty including the a-rnount liable to be paid under Sub-section (5) of Section 29 of the Act. Therefore, this cancellation could be made from a date anterior to the show cause notice, if the proper officer is satisfied that such grounds are made out after consideration of the reply, if any, furnished by the assessee. B. Learned counsel for the petitioner submits that the time limit of 9O days for revocation of cancellation of registration in terms of Rule 23 ol the Ruies is over. \

9. Learned Special Government pleader for State Ta_x submits that in that event, the petitioner is at liberty to approach the next higher authority, who is the Joint .- :a. Commissioner, with such an application as is provided under the proviso to Rule 23(L) of the Rules.

10. Learned counsel for the petitioner has sought to raise other grounds of merits of the order, which we are not inclined to go into in writ jurisdiction. 1 1. Therefore, the Writ petition is disposed of without entering into the merits of the case of the parties with liberty to the petitioner to approach the competent authority under the Act and the Rules for revocation of its cancellation of registration. [f such an application is made within a period of two weeks, the competent authority/the Joint Commissioner, State Tax, shall take a decision thereupon within a period of three weeks thereafter. However, there shall be no order as to costs. Miscellaneous appiications pending, if any, sha1l stand closed SD/- A.JAYASREE ASSISTANT REGISTRAR & SECTION OFFICER //TRUE COPY// To, 1 2 3 :*'t1"il3i31ffi ";"'1"''liBfl :"':Jl'iffi?x'}:n'*"" fi fi{ilf',,!l,ls:,"xf Secretary to Government of Telangana' Government of Telangana' Revenue ?:B?tH?t r"' fi '!in|"* One CC to SRl. GOONDLA VENKATESWARLU Advocate tOPUCI iiat B u i I d ins s s a ira bad' H vd e ra bad' -s""'eta I I j

4. One CC to SRI SWA loPUCl f-*lo%? cooiu, 'ROOP ooRlLLA special G - vvr \rr-Li1 opecral uovt Pleader for state Tax nns. TKS & HIGH COURT DATED:21 10812025 ( o t) 1l1E 5In /.+ 28 0[T mn .i rr6 i.i-..r | _' ORDER WP.No.23121 of 2025 DISPOSING THE WRIT PETITION WITHOUT COSTS +