THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN Writ Petition No.27673 of 2025

Order

:

Heard Mr. Karthik Ramana, learned counsel representing Mr. V.Siddharth Reddy, learned counsel for the petitioner and Mr. K.Sai Akarsh, learned counsel representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.

2. The impugned show cause notice for cancellation of registration dated 17.03.2025, lacks the ingredients of proper show cause notice, as required to be issued in Form GST REG- 17 under Rule 22(1) of the Telangana State Goods and Services Tax Rules, 2017 (for short ‘the Rules’), as per Section 29 of the Telangana State Goods and Services Tax Act, 2017 (for short ‘the Act’), as it does not contain any date or time for appearance of the petitioner to explain its defence as against the alleged grounds proposed for cancellation of its GST registration. The show cause notice annexed a panchanama report on premises of the petitioner conducted on 15.03.2025. The show cause notice was followed by cancellation of registration on 28.03.2025 on the ground that the petitioner does not conduct any business from declared place of business. The application of the petitioner for revocation of cancellation of registration in Form GST REG-21 dated 27.05.2025, under Rule 23(1) of the Rules, was followed by show cause notice for rejection of application for revocation of cancellation of registration dated 30.05.2025, by the Deputy State Tax Officer. Thereafter, the application has been rejected by the order contained in Form GST REG-05 dated 11.06.2025 under Rule 9(4) of the Rules. The petitioner has assailed the show cause notice for cancellation of registration dated 17.03.2025, the order of cancellation of registration dated 28.03.2025 and the order of rejection of its application for revocation of cancellation of registration dated 11.06.2025.

3. Learned counsel for the petitioner submits that the order of cancellation read with show cause notice for cancellation of registration in Form GST REG-17 is vitiated as it has failed to follow the procedure prescribed under Rule 22 (1) of the Rules, which has caused prejudice to the petitioner. Respondents seem to be in haste to cancel the registration. Moreover, the application for revocation of cancellation of registration has also been dealt with in a hasty manner as immediately after the petitioner’s application dated 27.05.2025, show cause notice for rejection of such application has been issued in Form GST REG-23 on 30.05.2025. Petitioner has been thereby adversely affected for non-compliance of principles of natural justice.

4. Learned counsel for State Tax does not dispute that the show cause notice does not contain any date or time on which the petitioner was supposed to appear and defend itself.

5. We have considered the submissions of the learned counsel for the parties.

6. The proceedings initiated for cancellation of registration of the petitioner and the consequential order of cancellation of registration suffer from serious violation of principles of natural justice. Reference is made to the impugned notice in Form GST REG-17, which is extracted hereunder:

Reference No.: ZA360325044784E Date: 17/03/2025 To Registration Number (GSTIN/UIN):

36BLEPNO557M1ZS Bandela Narsaiah

2-17/1, Shutter 1, Ground Floor, Istakameswari Colony, Hyderabad, Rangareddy, Telangana, 501505 Show Cause Notice for Cancellation of Registration You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned authority on undefined at undefined.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits.

Please note that your registration stands suspended with effect from

17.03.2