^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

A.R. STEELS vs. THE ASSISTANT COMMISSIONER ST AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

U.DURGA PRASAD RAO
A V RAVINDRA BABU

Pet. Counsel

V Siddharth Reddy

Res. Counsel

Gp For Commercial Tax

Petitioner / Applicant	A.R. STEELS
Respondent	THE ASSISTANT COMMISSIONER ST AND OTHERS
Court	Andhra Pradesh High Court
State	Andhra Pradesh
Date	Jun 19, 2024
Order No.	WRIT PETITION NO: 23511/2023
Citation	2024(6) TAXREPLY 9932
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Rule 21

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER PER HON’BLE SRI JUSTICE U. DURGA PRASAD RAO The petitioner prays for writ of mandamus declaring the action of the 1st respondent in cancelling the registration of the petitioner under CGST/APGST Act, 2017 as illegal, arbitrary, highhanded and vitiated on account of violation of principles of natural justice and violative of Articles 19 and 21 of the Constitution of India and consequently set aside the impugned proceedings of the 1st respondent in Form GST REG-19, dated 15.07.2023 and pass such other orders deemed fit in the circumstance of the case. 2. The petitioner’s case succinctly is thus: (a) Petitioner is a proprietary concern engaged in the business of purchase and sale of iron scrap and petitioner is registered with GSTIN No. 37AFFPF2876K1Z5 on the rolls of 1st respondent. The petitioner has been regularly filing monthly returns and making payment of taxes as per GST Act, 2017 after availing ITC. (b) While so, 1st respondent issued a sho....