HC remanded matter since GST registration was cancelled without mentioning any reasons
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 21 April, 2023
Latest from Taxmann
Case Details: Nidamarti Raj Tarun v. Superintendent of Central Tax - [2023] 149 taxmann.com 322 (Telangana)
Judiciary and Counsel Details
-
- Ujjal Bhuyan, CJ. & N. Tukaramji, J.
Facts of the Case
The petitioner was a proprietorship concern engaged in the business of movie making. The department issued a show cause notice to the petitioner as to why GST registration of the petitioner should not be cancelled. Thereafter, order cancelling registration was passed and it was mentioned that reply of the petitioner was not found satisfactory. It filed appeal and submitted that it didn’t receive any notice but appeal was rejected.
The petitioner filed writ petition and challenged the order on the ground that it didn’t receive any notice and no reply was submitted. Also, the order was passed without assigning nay reasons.
High Court Held
The Honorable High Court noted that no reasons were mentioned in the cancellation order and order of rejection of appeal. Therefore, the Court relied on its decision in case of M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner Appeals [2022] 142 taxmann.com 70 (Telangana) and held that the matter was liable to be remanded back for fresh decision after opportunity of hearing since both the impugned orders were passed without application of mind.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
