M/s. Valentine Events v. The Union of India
Case brief
What is this about?
The High Court intervened to cancel an order cancelling GST registration. Following a prior decision, it set aside the cancellation and appeal dismissal, remanding the matter to reinvestigate and grant a hearing opportunity, while directing the submission of outstanding returns.
What did the court decide?
Set aside cancellation and appeal dismissal; remand for fresh order after hearing; allow submission of returns.
What the court decided
t32e5 I
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
MONDAY, THE NINETEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C,V. BHASKAR REDDY
WRIT PETITION NO:4 5166 0F 2022
Between:
M/s Vale_ntine Events, Phase-1, Plot No. 1'15, Jana Housing Chaitanya Housing pvt Limited. Sai Bhavani Venture, Upparpa y, Raiendranaoar, tjvderaOatl-sooO48 heo. by its Proprietor Srr Praveen Kumar'Mahda, S/o.Va len'tinestiantha raj [t/andal. Agdd about 4'1 years.
...PETITIONER
AND
- The Union of lndia, Rep. by its secretary, Ministry of Finance lncome Tax Department. New Delhi.
- The Jo-int Comissioner, (Appeal-l), Commissioner of Customs and Central Tax, 7th Ftoor, cST Bhairahj fe diaOium n-oaO, eiaineernagh, HVOeraUit, 500004
Issues for consideration
3 issues framed by the court
Whether the order cancelling GST registration should be quashed or set aside.
Whether the matter be remanded for consideration afresh after giving due opportunity of hearing.
Whether the petitioner be directed to submit outstanding returns.
Parties & counsel
- petitioner
M/s Valentine Events
- respondent
Union of India
- respondent
Joint Commissioner, (Appeal-I), Commissioner of Customs and Central Tax
- respondent
Superintendent of Central Tax
- respondent
Commissioner of Central Tax, GST Commissionerate
Case details
As recorded by the court registry
- Court
- Telangana HC
- Decided on
- · December
- Registered
- Case no.
- WP/45166/2022
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