M/S. Bhavatee Kisan Zone vs. The Superintendent Of Central Tax
Held
The petitioner's counsel sought and was granted permission by the High Court to withdraw the writ petition with liberty to file a fresh one. Consequently, the writ petition was dismissed as withdrawn.
Facts
M/s. Bhavatee Kisan Zone challenged the cancellation of its GST registration by the Superintendent of Central Tax, alleging the order was illegal, arbitrary, and violated Section 29 of the GST Act, 2017 and natural justice. The petitioner sought to set aside the cancellation and restore its registration.
Key Issues
The key legal issue concerned the legality and validity of the cancellation of the petitioner's GST registration by the tax authorities, specifically whether it violated Section 29 of the GST Act and principles of natural justice.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
APHC010458602026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
MONDAY, THE 7th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 25068 OF 2026 Between:
M/s. Bhavatee Kisan Zone, Having their Regd. Premises at CS Puram Road Suresh Complex, Seetharamapuram SPSR Nellore District, Andhra Pradesh - 524310 Represented by its Proprietress Ms. Omkaram Uma Maheswari ...Petitioner AND 1. The Superintendent of Central Tax, Kavali Range, Nellore Division SPSR Nellore District-524 310
The Union of India, Represented by its Secretary Ministry of Finance, North Block, Central Secretariat New Delhi - 110 001 ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toissue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned order passed by the 1st Respondent in Reference Number. ZA3703230193112 Dt. 11.03.2023 cancelling the GST Registration of
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