Sri Ram Pharmaceuticals vs. The State Of Andhra Pradesh
Held
The Court followed a previous order in a similar case and directed the petitioner to file an application for revocation, along with draft returns and deposit all due taxes. The respondent was directed to consider the revocation application and pass orders within 15 days.
Facts
The petitioner's GST registration was cancelled for non-filing of returns and non-payment of taxes. The petitioner challenged this cancellation order, which was passed on 25.10.2019.
Key Issues
Whether the cancellation of GST registration was arbitrary and in violation of natural justice. The court's decision focuses on the procedure for revocation and restoration of registration.
Sections Cited
Sec. 29
AI-generated summary — verify with the full judgment below
(■ IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT y. . THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO^; i8§ ?r‘ 'jf- AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 28940 OF 2024 Between: Sri Ram Pharmaceuticals, Rep. by its proprietor. Gone Venkata Subbarao, S/o Narasaiah, Age 47 years, R/o D.No. 76-16-11/5, Current office Joji Nagar, Bhavanipuram Vijayawada, NTR District. road ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Dept., Velagapudi, Amaravati.
The Chief Commissioner of State Taxes, DNo.5-59, Bandar Road, Spring Valley Apartments, Rajiv Bhargav Colony Road, Edupugallu, Vijayawada.
The Assistant Commissioner (ST), No.I Division, Vijayawada, Krishna District ...RESPONDENTS praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue Writ order or direction more particularly nature of WRIT OF MANDAMUS declaring the impugned order the Respondent in Reference Number ZA371019032663K 25.10.2019 cancelling the GST Registration arbitrary, without ju
The judgment continues below.
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