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M.S. CONSTRUCTIONS vs. UNION OF INDIA
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN
C.V. BHASKAR REDDY
Pet. Counsel
V Raghunadh
Res. Counsel
Gadi Praveen Kumar

Petitioner / Applicant

M.S. CONSTRUCTIONS
Respondent UNION OF INDIA
Court Telangana High Court
State

Telangana

Date Oct 29, 2022
Order No.

Writ Petition No.39849 of 2022

Citation

2022(10) TAXREPLY 6529
Original Order
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ORDER

Heard Mr. V.Raghunadh, learned counsel for the petitioner; Mr. B.Mukherjee, learned counsel appearing for respondent No.1; and Ms. Sapna Reddy, learned counsel appearing for respondents No.2 to 4. 2. By filing this writ petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 10.01.2022 passed by respondent No.4 as well as the order-in-appeal dated 18.10.2022 passed by respondent No.3. 3. Petitioner before us is a partnership firm engaged in the business of construction and allied activity. After enactment of the Central Goods and Services Tax Act, 2017 petitioner got itself registered under the said enactment and obtained Goods and Services Tax (GST) registration No.36ABIFM6847J1ZP vide registration certificate issued on 25.03.2020 having validity with effect from 06.07.2018. 4. Respondent No.4 issued show cause notice dated 02.12.2021 to the petitioner to show cause as to why its GST registration should not be cancelled on the g....

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