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SIMHADRI SHIPPING AND LOGISTICS PRIVATE LIMITED vs. GOODS SERVICE TAX OFFICER
(Andhra Pradesh High Court)

Hon'ble Judges:

U.DURGA PRASAD RAO
DUPPALA VENKATA RAMANA
Pet. Counsel
Srinivasa Rao Kudupudi
Res. Counsel
---

Petitioner / Applicant

SIMHADRI SHIPPING AND LOGISTICS PRIVATE LIMITED
Respondent GOODS SERVICE TAX OFFICER
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 9, 2022
Order No.

Writ Petition No.39904 of 2022

Citation

2022(12) TAXREPLY 6706
Original Order
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ORDER

PER UDPR, J. The petitioner seeks writ of mandamus to declare the action of the 1st respondent in cancelling the petitioner’s GST registration by order dated 11.04.2022 and the order of 2nd respondent dated 29.11.2022, contrary to the provisions of Section 29(2) of the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary, without jurisdiction and pass such other order. 2. The petitioner’s case is thus: (a) Vide reference No.ZA370322026688E, dated 19.03.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 19.03.2022 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 19.03.2022. (b) Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order No.ZD371122018026X, dated 29.11.2022, the appeal was dismissed on the sole ground that the appeal was filed with a delay of 134 days and as per Sectio....

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