M/S Gk Enterprises vs. The Assistant Commissioner (St)
Held
The High Court set aside the cancellation order, finding the show cause notice vague, lacking material particulars, and that the petitioner was not afforded adequate opportunity to respond. The Court allowed the respondent to issue a fresh show cause notice and pass orders in accordance with law after affording an opportunity of hearing.
Facts
M/s GK Enterprises challenged the cancellation of its GST registration by the Assistant Commissioner, alleging the order was illegal, arbitrary, and violated natural justice. The petitioner contended that the show cause notice was vague, lacked material particulars, and provided inadequate time to respond before the cancellation order was passed.
Key Issues
Whether the cancellation of GST registration is valid when the preceding show cause notice is vague, lacks material particulars, and the taxpayer is not afforded adequate opportunity to respond or be heard.
Sections Cited
Section 29, Rule 21(a), Rule 21(b)
AI-generated summary — verify with the full judgment below
APHC010441602026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 25th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 24147/2026 Between:
M/S GK ENTERPRISES, HAVING THEIR REGD. PREMISES AT D. NO. 1688/A1A,
GAMALAPALEM, MOHAMDIYA STREET, CHENNURU, SPSR NELLORE, ANDHRA PRADESH 524317 REPRESENTED BY ITS SOLE PROPRIETOR MR ENUGUNTA NARESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, GUDUR CIRCLE, GUDUR, SPSR NELLORE DISTRICT - 524 317
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 237
...RESPONDENT(S): 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 to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Order of Cancellation of Registration passed by the 1st Respondent vide FORM GST REG -19 in Reference Number ZA370626104567B Dt. 25.06.2026 cancelling
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.