M/S. Aiman Enterprises vs. The State Of Andhra Pradesh
Held
The Court held that the question of whether business was being conducted at the registered address is a question of fact. Reappraising evidence to determine such facts is not appropriate in a writ petition.
Facts
The petitioner's GST registration was cancelled, and their application for revocation was rejected. The authorities cited a field visit report indicating no business was running at the registered address, which was also the petitioner's residential address.
Key Issues
Whether the cancellation of GST registration and rejection of revocation application based on a field visit report, which is a finding of fact, can be challenged in a writ petition when an alternative statutory remedy of appeal exists.
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE RAVI NATH TILHARI
AND THE HON’BLE SRI JUSTICE A.V.RAVINDRA BABU
WRIT PETITION No.28880 OF 2023
ORDER:- (per Hon’ble Sri Justice Ravi Nath Tilhari)
Heard Sri G.V.Shivaji, learned counsel for the petitioner and learned Government Pleader for Commercial Taxes for the respondents and perused the record.
This writ petition under Article 226 of Constitution of India has been filed for the following relief: “pleased to issue a writ order or direction more particularly one in the nature of writ of Mandamus declaring the impugned action of the 4threspondent in issuing impugned proceedings Ref No ZA3707230111991, dt:07.07.2023, cancelling petitioners GST registration No. 37BBNPG6135R3ZV and further order issued by the 5th respondent rejecting application for revocation of cancellation vide impugned proceedings Ref.No. ZA371023004149Z dt:04.10.2023 by declaring them as illegal arbitrary and violative of Article 14 of the Constitution of India apart from contrary to the provisions of GST Act and Rules made there under and also in violation of principles of natural justice consequently set aside the same and pass” 3.
The judgment continues below.
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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.