Avanthika Sai Venkata Vs Deputy State Tax Officer (Telangana High Court)
The Telangana High Court has nullified an order issued by the Deputy State Tax Officer that cancelled the Goods and Services Tax (GST) registration of M/s Avanthika Sai Venkata. The court found that the cancellation order was passed without providing any reasons and in violation of the principles of natural justice. The judgment delivered by the single bench addressed a writ petition challenging the cancellation order dated July 11, 2022, which had cancelled the petitioner’s GST registration with retrospective effect from June 11, 2019.
The petitioner’s challenge highlighted the summary nature of the cancellation order, which contained contradictory statements. The order referred to a reply submitted by the petitioner on July 8, 2022, in response to a show cause notice dated June 7, 2022. However, in the very next sentence, the order stated that “no reply to notice to show cause has been submitted.” The petitioner contended before the court that they had not been served the show cause notice dated June 7, 2022, nor had they submitted any reply.
Following a previous writ petition filed by the petitioner (WP.No.34630 of 2023), which was disposed of on December 26, 2023, with liberty to seek revocation of the cancellation, the petitioner had filed a revocation application on the same day. However, this application was also rejected on the very day it was filed, prompting the current writ petition.
