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ABISWATHIKA INFRA vs. THE STATE OF ANDHRA PRADESH & OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

U. DURGA PRASAD RAO
V. GOPALA KRISHNA RAO
Pet. Counsel
V.r. Reddy Kovvuri
Res. Counsel
Gp

Petitioner / Applicant

ABISWATHIKA INFRA
Respondent THE STATE OF ANDHRA PRADESH & OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Mar 17, 2023
Order No.

W.P.No.39319 of 2022

Citation

2023(3) TAXREPLY 7138
Original Order
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ORDER

ORDER: (PER HON’BLE SRI JUSTICE U. DURGA PRASAD RAO) The petitioner seeks writ of mandamus declaring the order in Ref.No.ZA370122025616U, dated 20.01.2022 issued by the 4th respondent cancelling the Goods and Service Tax registration of the petitioner firm on the ground that the petitioner firm did not submit returns for a continuous period of six (6) months but without providing an opportunity of hearing as arbitrary and illegal and consequently set aside the same. 2. Petitioner’s case is thus: (a) Vide reference order in Ref.No.ZA370122025616U, dated 20.01.2022 the 4th respondent cancelled the GST Registration of the petitioner w.e.f 20.01.2022 for the reason of failure on the part of the petitioner to file returns for a period of six months prior to issuance of the show-cause notice dated 02.12.2021. (b) Aggrieved thereby, when the petitioner filed appeal before the 3rd respondent vide order in appeal No.ZD370822009762B, dated 27.08.2022, the same was ....

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