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LAKSHMI HOME APPLIANCES vs. UNION OF INDIA
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN
N.TUKARAMJI
Pet. Counsel
Narendar Jalli
Res. Counsel
Gadi Praveen Kumar

Petitioner / Applicant

LAKSHMI HOME APPLIANCES
Respondent UNION OF INDIA
Court Telangana High Court
State

Telangana

Date Feb 6, 2023
Order No.

W. P. No. 3090 of 2023

Citation

2023(2) TAXREPLY 6961
Original Order
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ORDER

ORDER ( Per the Hon’ble the Chief Justice Ujjal Bhuyan ) Heard Mr. J.Narendar, learned counsel for the petitioner; Mr. B.Mukherjee, learned counsel for respondent No.1; and Ms. Sapna Reddy, learned counsel for respondents No.2 to 5. 2. This petition has been filed under Article 226 of the Constitution of India assailing legality and validity of the order dated 12.11.2018 passed by respondent No.5 cancelling the Goods and Service Tax (GST) registration of the petitioner as well as the order-in-appeal dated 30.01.2023 passed by respondent No.3 rejecting the appeal filed by the petitioner and affirming the order of respondent No.5. 3. Petitioner before us is a proprietary firm carrying on the business of sale of home appliances. Following introduction of GST, it had obtained GST registration bearing No.36ASCPJ1447Q2ZSD. On the ground that petitioner had not filed GST return for a continuous period of six months, show cause notice dated 15.10.2018 was issued to the....

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