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RAMAKRISHNA HOUSING PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
Pasupuleti Venkata Prasad
Res. Counsel
---

Petitioner / Applicant

RAMAKRISHNA HOUSING PRIVATE LIMITED

Respondent THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Oct 16, 2024
Order No.

Writ Petition No: 18308/2024

Citation

2024(10) TAXREPLY 11375

Original Order
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ORDER

ORDER The petitioner, which is involved in Real Estate Business had registered itself under the GST Act and had been filing returns and paying applicable taxes. However, the petitioner had not filed its returns nor paid any taxes from the year 2020. On account of non filing of returns and non payment of taxes, the respondent authorities had initially issued a show cause notice dated 25.08.2020, proposing to cancel the registration of the petitioner and had thereafter passed an order of cancellation on 18.12.2021. 2. In a parallel development, the petitioner was subjected to insolvency proceedings under the Insolvency and Bankruptcy Code, by way of C.P (IP) No.08/7/AMR/2020. It is contended by the petitioner that on account of these proceedings, the petitioner was unable to seek revocation of the cancellation of the registration of the petitioner nor could the petitioner avail of the opportunity given for revocation of the cancellation orders. 3. Sri P. Venkata Prasad, le....

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