BharatTaxGST

Madem Chandra Sekhar Reddy vs. Joint Commissioner (GST Appeals)

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WP/8395/2023HC Andhra PradeshGSTCNR APHC01016212202303 May 2023Bench: U.DURGA PRASAD RAO,T MALLIKARJUNA RAO5 pages
For Respondent: B V S CHALAPATI RAO

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Cause title — parties, addresses and appearances
PRESENT WRIT PETITION NO: 8395 OF 2023 ...PETITIONER Kurhool, Andhra THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO AND THE HONOURABLE SRI JUSTICE T MALLIKARJUNA RAO IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV (Special Original Jurisdiction) THURSDAY, THE FOURTH DAY OF MAY TWO THOUSAND AND TWENTY THREE Between: Madem Chandra Sekhar Reddy, D.No.4-88, Main Road, Pedda Kottala, Nandyal, Kurnool, Andhra Pradesh, 518502. 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 of mandamus .oy^any other appropriate writ or Order or Direction declaring The action of the Respondent-2 in passing the Order of the Cancellation of Registration vide .Reference No ZA371021014665X dated 11/10/2021 with Form GST REG-19 ;i§..without jurisdiction, ex-facie barred by limitation, without authority of law as it, isj^not only contrary to the provisions of the Section to 28 of the COST Act but also arbitrary and in violation of Principles of Natural Justice read with Article 19(1 )(g) and Article 21 of the Constitution of India. It's also prayed that the Hon'ble Court may be pleased to direct the suspend the Order of the Cancellation of Registration vide Reference No ZA371021014665X dated 11/10/2021 with Form GST REG-19 and direct the Respondents to revive the GST Registration of the Petitioner vide GSTN ID 37ABVPM4210A1ZV and also direct by allowing the Petitioner to file GST Returns for the balance period from October 2021. to till the date without payment of late AND 1. The Jpint Commissioner (GST Appeals), Office of the Commissioner of Central Tax AND Customs (Appeals); Ring Road, Guntur-522 006. 2. The Superintendent, Nandyal-2, Kurhool, Andhra Pradesh. 3. The Superintendent - Central Tax, Nandyal-2 Range, Kurnool Division, Tirupathi Commissionerate Nandyal.. 4. The Assistant Commissioner, State Tax, Nandyal-2, Pradesh. 5. The Union of India, Through the Secretary, Ministry of Finance, North Block, New Delhi 110001. 6. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue, Secretariat Buildings, Velagapudi, Amaravathi. ...RESPONDENTS 4^- <! ■r ■ Counsel for the Respondent No. 1 to 4:. B V S CHALAPATI RAO Counsel for the Respondent No. 5: SRI. HARINATH . * • Counsel for the Respondent No. 6: GP FOR REVENUE

The Court made the following: ORDER fee as in the given case the show cause, notice as well as Orders are issued not only contrary to the Provisions of the Act b.ut also violation of principles of natural justice and its equity To call for the records on the file of the 1st Respondnet-1 with regard to the Impugned Order in prder-in-Appeal No TTD-GST-OOO-APP- 080-20- 23, Dated 24.11.2022 and to qOash the same as it is passed contrary to the Act in a manual mode and also^prayed the Hon'ble Court to direct the Respondent or Respondents to restore the GSTNID 37ABVPM4210A1ZV and 9II0W the Petitioner to file such returns for the balance period from October 2021 to till the date without late fee. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to Suspend the Order for the Cancellation Registration of the Respondent-1 and Respondnet-2 and direct the Respondent or Respondents to Revive the GST Registration of the petitioner vide GST. ID 37ABVPIVI4210A1ZV with the GST common Portal, pending disposal of the; above Writ Petition as otherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI. J.N VENKATA SURESH KUMAR

1 WRIT PETITION No.8395 of 2023 ORDER; (per UDPR,J) The challenge in this Writ Petition is to the show cause notice dated 28.09.2021 issued by the 2"'* respondent stating as to why the petitioner’s GST Registration shall not be cancelled and the consequential order of cancellation of Registration dated 11.10.2021 ground that the petitioner has not submitted his returns. Heard Sri Narendra Kumar Thotamsetty, learned counsel for 2. petitioner and Sri B.V.S Chalapathi Rao, learned Senior Standing Counsel for respondents. When the matter came up for hearing, learned Senior

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Standing counsel for respondents, referring to the notification No.03/2023 of the Central tax dated 31.03.2023 issued by Department of Revenue and Central Board of Indirect Taxes and Customs would submit that for getting revocation of the cancellation of the registration a facilitation has been provided in the aforesaid notification and therefore the petitioner may be directed to follow the said procedure. The Notification reads thus: \ HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRIJUSTICE T. MALLIKARJUNA RAO Z / on the alleged

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In that view, the petitioner is given liberty to avail the opportunity provided under the aforesaid notification for getting revocation of the cancellation of his registration. 5. a sequel, miscellaneous applications pending, if any, shall stand closed. \ //// c) No further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. b) The application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of such returns; a) The registered person may apply for revocation of cancellation of such registration upto the day of June, 2023; Buildings, Velagapudi, Amaravathi.

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One CC to Sri. J.N Venkata Suresh Kumar Advocate [OPUC] ; 8. One CC to Sri. B V S Chalapati Rao Advocate [OPUC] 10 Two C?C° Revenue, High Court of Andhra Pradesh {OUT] CSB PV P. VINOD KUMAR ASSISTANTLRKISTRAR _ sectSn officer To,

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The Joint Commissioner (GST Appeals), Office of the Commissioner of Central Tax AND Customs (Appeals), Ring Road, Guntur-522 006. 2. The Superintendent, Nandyal-2, Kurnool, Andhra Pradesh.

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The Superintendent - Central Tax, Nandyal-2 Range, Kurnool Division, Tirupathi, Commisiionerate Nandyal.

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The Assistant Commissioner, State Tax, Nandyal-2, Kurnool, Andhra Pradesh.

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The Union of India, Through the Secretary, Ministry of Finance, North Block New Delhi 110001. 6. The Principal Secretary, Revenue, State of Andhra Pradesh, Secretariat

Accordingly this Writ Petition is disposed of. No costs. As HIGH COURT DAtED:04/05/2023 ORDER DISPOSING OF THE WP WITHOUT COSTS WP.No.8395 of 2023 ■ X 2 2 AUG 2023 a . Current Section XSoesPATC^S^

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.