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M/S. Masha Allah Traders vs. The State Of Andhra Pradesh

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WP/17709/2023HC Andhra PradeshGSTCNR APHC01034257202318 July 2023Bench: U.DURGA PRASAD RAO,VENKATA JYOTHIRMAI PRATAPA5 pages
For Petitioner: SRI G V SHIVAJI, .Counsel for the Respondents: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
WRIT PETITION NO: 17709 OF 2023 Between: ...Petitioner AND 1. 2. ...Respondents lA NO: 1 OF 2023 3. 4. WEDNESDAY, THE NINETEENTH DAY OF JUL TWO THOUSAND AND TWENTY THREE M/s. Masha Allah Traders. Rep by its Proprietor, Darga Khaja Hussain, S/o. Abdul Khadar, aged 34 years, R/o.D.No.6-46, Katti Street, Vempalle, Kadapa, YSR Kadapa District. 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 impugned action of the 3rd respondent in issuing impugned proceedings Ref.No. ZA3705231007201, dt 30.05.2023, cancelling GST registration of the petitioner, further action in rejecting the request of the petitioner for revoking the cancellation of GST registration of the petitionfer vide proceedings Ref.No.ZA370723004214X dt 04.07.2023, 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, consequently set aside the same. I The State of Andhra Pradesh, Rep. by its Principal Secretary, Commercial Taxes Department. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District. The Chief Commissioner (State Taxes), Department of Commercial Taxes, Government of Andhra Pradesh, Tadepalli, Guntur District. The Joint Commissioner(State Tax). State GST office, Kadapa The Assistant Commissioner(State Tax), Commercial Tax Department, Pulivedula, YSR Kadapa District. a 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 grant interim suspension of the impugned proceedings g PRESENT THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO AND THE HONOURABLE SMT JUSTICE VENKATA JYOTHIRMAI PRATAPA IN THE HIGH COURT OF ANDHRA PRADESH :: AMA^^^ (Special Original Jurisdiction) ... .\\ Counsel for the Petitioner: SRI G V SHIVAJI .Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: order Ref. NO.ZA3705231007201, dt 30.05.2023, and proceedings Ref.No.ZA370723004214X dt 04.07.2023, pending disposal of the present writ petition.

WRIT PttltiON No.17709 of 2023 ORDER; (per udpr, j) Heard Sri G.V.Shivaji, learned counsel for petitioner and learned Government Pleader for Commercial Tax for the respondents.

2.

As can be seen from the show-cause notice dated 17.05.2023 as well as order of cancellation of registration dated 30.05.2023, 1, . subsequent cancellation of registration was that as per Rule 21(a) of A.P. GST Rules, 2017, the petitioner was not conducting the business from the declared place of business. Learned counsel for petitioner would submit that the petitioner in substance has not changed the place of business but for paucity of space in existing business location and after finding a more spacious avenue in the same locality and in the same row, he has been operating his business. Learned counsel would further submit that an opportunity may be given to the petitioner to submit his reply to convince the 4* respondent that there is no substantial change of his place of 1 HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT. JUSTICE VENKATA JYOTHIRMAIPRATAPA the reason for initial suspension of registration as well as 2 cancellation of h is 3. the an his notice dated 17.05.2023 and cancellation 30.05.2023 before the 4. //// one week from the date of submission of explanation/reply by the petitioner. business so With the above direction, this writ petition is disposed of. No costs. As a sequel, interlocutory applications pending, if any, in this case shall stand closed.

Considering the above submission, in petitioner is as to get revocation of the registration. opportunity of hearing to the petitioner, pass an appropriate order on merits in accordance with the governing law and rules within proceedings dated 4“’ respondent within two weeks, in which case, the 4* respondent shall consider his explanation/reply along with relevant documents if any and after affording an ItACHARI assistantiregistrar ThoD- ■ SECT&OFFIC^ 2 vSagIpid? Amara m*' r

3.

The Joint Commission1.r/Qiof« ’ ^depalli, Guntur District. ’

4.

The AssistenrSS!fon?r?qS^T®'?'?.°®T office, Kadapa. Pulivedula, YSR Kada^i DisS’ Tax Department,

5.

One CO to Sri G V Shivaji. Advocate lOPUn

1.

TwoCDCopSs^°r Com^e^darSx L^P^^Surt of Andhra Pradesh. (OUTl RAM gi /D/n-X the interest of justice, granted an opportunity to submit explanation/reply to the show-cause

HIGH COURT DATED:19/07/2023 ORDER WP.No.17709 of 2023 'i DISPOSING OF THE WP WITHOUT COSTS <^ESPA5^ H V*

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.