M/S. Hithaishi Infra Machine vs. The Superintendent Of Central Tax
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APHC010510072025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26305/2025 Between:
M/S. HITHAISHI INFRA MACHINE,, REPRESENTED BY ITS MANAGING PARTNER, SHRI UDAYA KUMAR TANKASALA, S4, APIIC INDUSTRIAL ESTATE, RENIGUNTA ROAD, TIRUPATHI, CHITTOOR, ANDHRA PRADESH, 517501
...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX, TIRUPATI - I RANGE, TIRUPATI DIVISION, TIRUPATI COST COMMISSIONERATE, M.R. PALLY, SRI KRISHNA NAGAR RD, BEHIND WEST CHURCH COMPOUND, AMARAVATHI NAGAR, PADMAVATHI NAGAR, TIRUPATI, ANDHRA PRADESH 517502. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, TIRUPATI DIVISION, TIRUPATI COST COMMISSIONERATE, M.R. PALLY, SRI KRISHNA NAGAR RD, BEHIND WEST CHURCH COMPOUND, AMARAVATHI NAGAR, PADMAVATHI NAGAR, TIRUPATI, ANDHRA PRADESH 517502
THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY
REVENUE DEPARTMENT,
A.P. SECRETARIAT, VELEGAPUDI.
UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI.
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...RESPONDENTS
...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 more particularly in the form of Writ of Mandamus declaring the Proceedings of the 1st Respondent, in the Order passed in form GST REG-19 vide Ref No. ZA370924014770H dated 10/09/2024 (Annexure P-1), for the Cancellation of the GST registration of the Petitioner, retrospectively w.e.f. 16.07.2020 without being put to notice, without assigning any reason, without supplying the inspection report with the photographs, contrary to records available in GSTN Portal is manifestly arbitrary, unconstitutional, without juri iction against to the principles of natural justice, going beyond the scope of show cause notice and contrary to various precedents laid down in the subject matter and violative of Article 14, 300A and Article 19(1)(g) of the Constitution of India. Hence, the proceedings of the 1st Respondent are liable to be set aside and prayed for revocation of the Cancellation of the GST Registration. B. The Hon'ble Court may be pleased to issue an appropriate writ, more particularly in the nature of a Writ of Mandamus, declaring the action of the 2nd Respondent in blocking the balance available in the Electronic Credit Ledger of the Petitioner vide Ref. No. BL3711240000039 dated 08.11.2024, without affording an opportunity of personal hearing and without furnishing the inspection report on the basis of which the Petitioner has been alleged to be non-existent, as unconstitutional, violative of the principles of natural justice, contrary to the settled judicial precedents, and infringing Articles 14, 19(1)(g) and 300A of the Constitution of India. C. Consequently, the Hon'ble High Court may be pleased to issue an appropriate writ, more particularly in the nature of a Writ of Mandamus, directing the 2nd Respondent to forthwith unblock the balance in the Electronic Credit Ledger of the Petitioner and permit the Petitioner to utilize the same in accordance with law IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to stay the operation of the impugned order vide Ref No. ZA370924014770H dated 10/09/2024 (Annexure P-1) by the 1st Respondent Cancelling the GST registration subject to the disposal of WRIT Petition to immediately restore the GST registration certificate, in the interest of justice
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Counsel for the Petitioner:
ANIL KUMAR BEZAWADA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX WP_26278_2025_io stay .docx
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The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner had registered itself under the Goods & Services Tax Act, 2017[for short “the GST Act”] with effect from 16.07.2020. A show- cause notice, dated 24.08.2024, was served on the petitioner, calling upon the petitioner to show-cause why the said registration should not be cancelled. The reasons given for the issuance of the show-cause notice was that the unit of the petitioner did not exist at the address provided under the registration documents and that there was no response from the physical verification of the premises was conducted. The notice also indicated that the registration would stand suspended with effect from 24.08.2024. Thereafter, the order of cancellation of the registration, dated 10.09.2024, was issued. The petitioner approached this Court assailing the said order on the ground that the order of cancellation was brought into effect from 16.07.2020, though no such mention was made in the show-cause notice. The petitioner contends that non-mention of the proposal to cancel the registration of the petitioner with effect from 16.07.2020 amounts to a violation of the principles of natural justice as the petitioner was not informed of any such proposal and could not answer to such proposal.
In view of the above facts, it is clear that there has been a violation of principles of natural justice as the petitioner was not given notice that the registration of the petitioner would be cancelled with effect from 16.07.2020. 3. In the circumstances, this Writ Petition is allowed setting aside the Order of cancellation, dated 10.09.2024 and the matter is remanded back to the authorities for an appropriate decision in the matter, after giving an opportunity of hearing to the petitioner. There shall be no order as to costs.
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As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J Date: 24.09.2025 BSM
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HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION No.26305 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao)
24-09-2025
BSM
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.