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SUPER CARE GARDENS vs. SUPERINTENDENT OF CENTRAL TAX AND OTHERS
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN
C.V.BHASKAR REDDY
Pet. Counsel
K Uma
Res. Counsel
B Narasimha Sarma

Petitioner / Applicant

SUPER CARE GARDENS
Respondent SUPERINTENDENT OF CENTRAL TAX AND OTHERS
Court Telangana High Court
State

Telangana

Date Oct 13, 2022
Order No.

W.P. No. 38271 of 2022

Citation

2022(10) TAXREPLY 6468
Original Order
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ORDER

Heard Ms. K.Uma, learned counsel for the petitioner; Mr. B.Narsimha Sarma, learned counsel for respondent No.1; Mr. K.Raji Reddy, learned Senior Standing Counsel, Commercial Tax, for respondent No.2; and Mr. B.Mukherjee, learned counsel for respondent No.3. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of the order dated 26.11.2019 passed by respondent No.1 cancelling the Goods and Services Tax (GST) registration of the petitioner. 3. Petitioner is a partnership firm engaged in the business of providing horticulture and nursery related services to M/s. Nuclear Fuel Complex, Hyderabad. Petitioner is registered under the Central Goods and Services Tax Act, 2017 (briefly ‘the CGST Act’ hereinafter) as well as under the Telangana Goods and Services Tax Act, 2017 (briefly ‘the TGST Act’ hereinafter). GST registration certificate was issued to the petitioner on 28.07.2017 bearing registration No.GSTIN 3....

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