Lotus Biotech vs. The State Of Andhra Pradesh

LOTUS BIOTECH, RS NO. 146/2C, BEHIND INDIAN FERTILISERS, 9 I PANGIDI WEST GODAVARI, ANDHRA PRADESH - 534342 REP BY ITS MANAGING PARTNER TUMMURU SURESH REDDY ...PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL FINANCE SECRETARY TO GOVERNMENT (PFS), 2ND BLOCK, 1STFLOOR, A.P. SECRETARIAT OFFICE, VELGAPUDI 2. 2.THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, VIJAYAWADA 3. 3.ASSISTANT COMMISSIONER ST, NIDADAVOLE CIRCLE, ELURU DIVISION ...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, declaring the Show Cause Notice in Form GST REG- 17 dated bearing Ref. No ZA370922002973F 03.09.2022 (Exhibit P-1) and the Order for Cancellation in Form GST REG-19 bearing Ref. No ZA3710220302101 dated 22.10.2022 (Exhibit P-2) passed by the 3rd Respondent, as illegal, arbitrary, violative of principles of natural justice, the provisions of the CGST Act and APGST Act, applicable Rules and 2 P Circulars therein, and violative of Articles 14 and 19(1)(g) of the Constitution of India and to consequently, set aside the same and pass lA 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 Suspend the Show Cause Notice in Form GST REG-17 bearing Ref. No: ZA370922002973F dated 03.09.2022 (Exhibit P-1), Impugned Order in Form GST REG-19 bearing Ref. No ZA3710220302101 dated 22.10.2022 (Exhibit P-2) and the consequent cancellation of GST registration passed by the 3rdRespondent, and to direct the Respondents not to take any coercive steps against the Petitioner pursuant to these orders; and pass such other order or orders as this Hon’ble Court deems fit and necessary in the facts and circumstances of the cas Counsel for the Petitioner: 1.JYOTHI RATNAANUMOLU Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2.GP FOR FINANCE PLANNING

Subsequently, an Order of cancellation, dated 22.10.2022 , came to be passed. In this Order of cancellation, the authority states that a reply dated 14.09.2022, of the petitioner was received against the show-cause notice, dated 03.09.2022. However, the said Order was passed on the ground that no reply to the show-cause notice had been submitted.

In the circumstances, there is a clear violation of the principles of natural justice and accordingly, this Writ Petition is allowed setting aside the Order of cancellation of registration, dated 22.10.2022, passed by the 3 respondent, leaving it open to authorities to pass fresh Orders on the basis of the original notice, dated 03.09.2022 and the reply was given by the petitioner, on 14.09.2022. rd

Needless to say, the respondent authorities shall also give an opportunity of personal hearing to the petitioner before any order is passed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. K.J.RAJA BABU ASSISTANT REGISTRAR //// ? SECTION OFFICER To,