M/S. Seshamma Kandra vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
The State of Andhra Pradesh, Rep. by Principal Secretary, Commercial Taxes Department, A.P. Secretariat, Velagapudi, Amaravathi.
The Joint Commissioner (ST), Chittoor, Andhra Pradesh.
The Assistant Commissioner (ST), Sri City, Sullurupeta, Tirupathi District. ...RESPONDENTS IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) & O fi 8^ . 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 to issue a Writ, order or direction more particularly one in the nature of Writ of Mandamus, declaring the action of the Respondent? in issuing cancellation of registration orders dated 08/06/2023 in Reference NO.ZA370623012930R, as illegal, arbitrary, violation of Principles of Naturgl Justice, violation of Articles 14, 19(1 )(g) and 300A of the Constitution of India, and consequently set-aside the same. 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 to suspend operation of the cancellation of registration orders dated 08/06/2023 in Reference No.ZA370623012930R. Sava
. ORDER: (Per Hon *ble Sri Justice U.Durga Prasad Rao) The petitioner in essence challenges the action of the respondents in issuing Order dated 08.06.2023 cancelling the GST registration of the petitioner.
Heard learned counsel Sri Paturu Praveen representing Sri P.S.P.Suresh Kumar, learned counsel for petitioner and Sri P.Shreyas Reddy, learned Government Pleader for .Commercial Tax.
Learned counsel for petitioner would submit that, the petitioner submitted representation dated 07.08.2023 wherein he explained the circumstances in which his earlier leased premises was vacated and in the meanwhile, his registration was cancelled k submitted that the petitioner obtained new premises and he wants to submit his documents to that effect and his case may be HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA WRIT PETITION No.21924 of 2023 by the authorities for having not found that he was doing his businesses in the address mentioned in his registration. It is further
2 considered for revocation of the cancellation and papers.
Accordingly, this writ petition is disposed of. No costs. As a //// so far, the authorities have not considered the said representation. He filed a copy of the representation dated 07.08.2023 along with material sequel, interlocutory applications pending, if any, in this case shall ' stand closed. A. VIJAVA BABU ASSISTANT REGISTRAR y^EC^^NOF^ER
The Principal Secretaiy, Commercial Taxes Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravathi, Guntur District.
The Joint Commissioner (ST), Chittoor, Andhra Pradesh.
The Assistant Commissioner (ST), Sri City, Sullurupeta, Tirup^thi District.
One CC to Sri. PSP Suresh Kumar Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Two CD Copies kr
On perusal of the representation dated 07.08.2023, we deem ’- it apposite to direct the petitioner to submit a fresh representation within two (2) weeks to the respondents whereupon, the respondent authorities shall consider the same and upon giving an opportunity of healing to the petitioner, pass an appropriate order expeditiously, but not later than three (3) weeks from the date of submission of representation. kr HIGH COURT DATED:08/09/2023 ORDER WP.No.21924 of 2023 DISPOSING THE WP WITHOUT COSTS 1 <1 SEP 2023 1
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.