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S.A. TRADERS vs. THE GOODS AND SERVICE TAX OFFICER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

U. DURGA PRASAD RAO
T. MALLIKARJUNA RAO
Pet. Counsel
Bhaskar Reddy Vemireddy
Res. Counsel
---

Petitioner / Applicant

S.A. TRADERS

Respondent THE GOODS AND SERVICE TAX OFFICER AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Nov 16, 2022
Order No.

W.P.No.36673 OF 2022

Citation

2022(11) TAXREPLY 6593
Original Order
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ORDER

The petitioner assails the cancellation of the registration of the petitioner under the GST Act, 2017 is being illegal, arbitrary and without following the principles of natural justice and for a consequential direction to set aside the impugned proceedings of the 1st respondent dated 20.10.2022. 2. Heard learned counsel for the petitioner Sri Bhaskar Reddy Vemireddy and learned Government Pleader for Commercial Taxes-II. 3. The grievance of the learned counsel for the petitioner is that both the impugned show cause notice dated 01.10.2022 and the order for cancellation of registration dated 20.10.2022 could not able to show any violation inasmuch as, in the show cause notice it has been mentioned “in case the registration has been obtained by means of fraud, wilful misstatement or suppression of facts” and equally in the cancellation order, it has been mentioned “On verification of GSTR 1 vs GSTR 3B returns and sales turnover, it is observed that, within a....

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