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RAJDEEP INFO TECHNO PRIVATE LIMITED vs. THE GST OFFICER & OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

U. DURGA PRASAD RAO
T. MALLIKARJUNA RAO
Pet. Counsel
V.j.k. Kumar
Res. Counsel
Y.n. Vivekananda

Petitioner / Applicant

RAJDEEP INFO TECHNO PRIVATE LIMITED

Respondent THE GST OFFICER & OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 8, 2022
Order No.

WRIT PETITION No.37107 of 2022

Citation

2022(12) TAXREPLY 6737

Original Order
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ORDER

ORDER: (PER UDPR, J) The petitioner seeks writ of mandamus to set aside the impugned appeal rejection order dated 25.10.2022 passed by the 3rd respondent vide order in Appeal No. DIN 20221055AS000000D1EF in Appeal No.53/2022 (V) GST, for not filing the appeal in time coupled with the cancellation of registration issued by the 1st respondent in Form GST REG-19 r/w Rule No.22(3) of the CGST/SGST Act 2017 on 03.01.2022 as arbitrary and illegal and pass suitable orders. 2. The petitioner’s case is thus: (a) Vide reference No.ZA3702220252053, dated 17.02.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 31.01.2022 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, the petitioner filed appeal before the 3rd respondent and vide order in Appeal No.VIZ-GST-000-APP2 042-22-23, dated 25.10.2022, the appeal was ....

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