Chaitanya Contract Works vs. The Assistant Commissioner
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APHC010511852025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE EIGHTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 27239/2025 Between:
CHAITANYA CONTRACT WORKS, GSTIN - 37BCTPC4572P1ZS REP. BY ITS PROPRIETOR, MR. K.CHAITANYA
1-145, DIGUVAMAGHAM, VENKATAPURAM EGUVA, TADALARA-517129 CHITTOOR DIST., ANDHRA PRADES
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, PALAMANERU CIRCLE, CHITTOOR 2. 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...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 topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in not taking any action to consider the reply filed by the Petitioner on 21.8.2025 in reply to show cause notice dated 24.6.2025 proposing cancellation of the Petitioners GST registration under the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary, without juri iction and in violation of principles of natural justice and also invalid in the absence of DIN/FRN on the show cause notice and the signature thereon is invalid, and consequently direct the authorities to revoke the cancelation of GST registration and to restore the same in the interest of justice, and pass Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner herein is a registered person, under the Goods and Services Tax Act, 2017, with the 1st respondent. A show-cause notice, dated 24.06.2025, had been issued by the 1st respondent calling upon the petitioner to show-cause why the registration of the petitioner should not be cancelled. The learned counsel for the petitioner submits that an elaborate reply had been filed on 21.08.2025, by way of an E-mail, denying the allegations in the show-cause notice.
The petitioner has now approached this Court, with the complaint that his reply is not being considered by the 1st respondent, who is now proposing to pass orders of cancellation, without considering the objections filed by the petitioner.
In the circumstances, this Writ Petition is disposed of, with a direction to the 1st respondent to consider the objections of the petitioner, dated 21.08.2025, and to pass orders containing reasons, after considering the objections of the petitioner and after giving an opportunity of hearing to the petitioner. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
Date: 08.10.2025
MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION NO: 27239 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
2025
MJA
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.