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SUDHAKAR BODALA vs. GOODS AND SERVICE TAX OFFICER & OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

U.DURGA PRASAD RAO
T. MALLIKARJUNA RAO
Pet. Counsel
Singam Srinivasa Rao
Res. Counsel
---

Petitioner / Applicant

SUDHAKAR BODALA
Respondent GOODS AND SERVICE TAX OFFICER & OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jan 20, 2023
Order No.

WRIT PETITION No.1085 of 2023

Citation

2023(1) TAXREPLY 6998
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 16.09.2022 passed by the 2nd respondent vide order in Appeal No. DIN 3721122210337 in Special Appeal No. SPL/VZM/447/2022-23, 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 19.05.2022 as arbitrary and illegal and pass suitable orders. 2. The petitioner’s case is thus: (a) Vide reference No.ZA370522030812T, dated 19.05.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 31.12.2021 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 2nd respondent and vide order in Special Appeal No. SPL/VZM/447/2022-23, dated 21.12.2022, the app....

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