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D.K. ENTERPRISES vs. THE SUPERINTENDENT AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
V Siddharth
Res. Counsel
Santhi Chandra
Y.v. Anil Kumar

Petitioner / Applicant

D.K. ENTERPRISES

Respondent THE SUPERINTENDENT AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Aug 7, 2024
Order No.

WRIT PETITION NO: 31856/2023

Citation

2024(8) TAXREPLY 10636

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ORDER

ORDER PER HON’BLE SRI JUSTICE R RAGHUNANDAN RAO The petitioner was registered under the Central Goods and Services Tax Act, 2017 (herein referred to as C.G.S.T. Act). On 13.10.2023, a show-cause notice was issued to the petitioner calling upon him to show cause why his registration should not be cancelled. The petitioner had thereupon, submitted a letter dated 17.10.2023 seeking time to reply to the show-cause notice. On 27.10.2023, the 1st respondent had issued an order for cancellation of registration of the petitioner. 2. Aggrieved by the said order of cancellation, the petitioner has approached this Court, by way of the present Writ Petition. 3. The case of the petitioner, as contained in the affidavit filed in support of the Writ Petition and the other pleadings and as reiterated by the learned Senior Counsel, Sri V. Bhaskar Reddy, are as follows: (a). The show-cause notice, dated 13.10.2023, does not contain any reason or ground as to why the registra....

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