Judgment
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:
1. 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 2. 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 GST Registration of the Petitioner as illegal, arbitrary, without jurisdiction, and in violation of principles of natural justice, violative of Sec. 29 of GST Act,
NJS,J & TCDS,J W.P No.24147 of 2026 2
2017 and set aside the same and consequently direct the Respondents to revoke the cancellation of GST Registration and to restore the sam Counsel for the Petitioner:
1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX The Court made the following:
NJS,J & TCDS,J W.P No.24147 of 2026 3
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 24147 of 2026
ORDER: ( per Sri Justice Ninala Jayasurya )
The petitioner is the owner and proprietor of a registered concern under the provisions of the Andhra Pradesh Goods and Services Tax Act, 2017, and is carrying on business in the name of M/s. G.K. Enterprises. It is on the rolls of the 1st respondent herein and has been filing GSTR-3B returns as per the provisions of the said Act.
2.
Challenging the cancellation of registration vide Form GST REG-19 through proceedings, dated 25.06.2026, the present writ petition has been filed.
3.
The Writ Petition is disposed of at the stage of admission with the consent of counsel.
4.
Learned counsel for the petitioner by drawing the attention of this Court to the show cause notice dated 12.05.2026 and the consequential impugned order dated 25.06.2026 mainly contends that the petitioner was granted only three days’ time to appear before the 1st respondent to submit a reply, and further, the show cause notice is vague and lacking in material particulars. He contended that even before the petitioner could respond to the show cause notice, the impugned order came to be passed cancelling the Registration with effect from 04.09.2018. He submits that as the petitioner was not afforded adequate opportunity, the impugned order may be set aside and the matter be
NJS,J & TCDS,J W.P No.24147 of 2026 4
remanded back, so that the petitioner can participate in the proceedings pursuant to the show cause notice dated 12.05.2026.
5.
Sri SAV Sai Kumar, learned Assistant Government Pleader for Commercial Tax seeks to sustain the order under challenge, contending that the petitioner failed to avail the opportunity afforded and, therefore, interference by this Court is not warranted.
6.
We have considered the submissions made and perused the record.
As seen from the material filed along with the writ petition, in the show cause notice dated 12.05.2026 (Ex.P2), the reasons for cancellation were mentioned as follows:
“1. Rule 21(a) - Person does not conduct any business from declared place of business/place of business not found,
2. Rule 21(b) - Person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder”.
7.
Further, while requiring the petitioner to furnish a reply within seven working days from the date of service of said notice, surprisingly, a direction to the petitioner to appear before the 1st respondent on 15.05.2026 was issued, even before the expiry of the time for furnishing the reply to the show cause notice.
8.
Under the said circumstances, the submission made by the learned counsel for the petitioner that the time granted was not adequate is justifiable.
NJS,J & TCDS,J W.P No.24147 of 2026 5
9.
In our view, the order of cancellation pursuant to a show cause notice, which is also vague, is not sustainable. That apart, it is to be noted that only after the reply is submitted by the petitioner, pursuant to the show cause notice, the officer concerned is expected to afford an opportunity of hearing by fixing a date. In the present case, as stated above, even before the reply was filed, the petitioner was called upon to appear before the 1st respondent and the procedure adopted is not tenable.
10.
Be that as it may, as this Court is of the opinion that the show cause notice is vague and lacking in material particulars, the consequential order passed by the 1st respondent herein is not sustainable.
11.
Accordingly, the Writ Petition is disposed of by setting aside the impugned proceedings. Further, the 1st respondent is at liberty to issue an appropriate show cause notice to the petitioner and pass orders in accordance with law, after affording an opportunity of hearing.
Miscellaneous petitions pending, if any, shall stand closed. No costs.
___________________________ JUSTICE NINALA JAYASURYA
______________________ JUSTICE T.C.D.SEKHAR
Date: 25.08.2026 Pmk
NJS,J & TCDS,J W.P No.24147 of 2026 6
159
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 24147 of 2026
Date: 25.08.2026 Pmk