Bala Venkata Suresh Aluvala vs. The Superintendent
Held
The Court disposed of the writ petition by allowing the petitioner to make a fresh representation for registration restoration. The respondent authority is directed to provide a personal hearing and pass an order within two weeks of receiving the representation.
Facts
The petitioner challenged the cancellation of their GST registration, alleging it was done without a proper opportunity to reply to the show-cause notice. The petitioner had also paid all dues, interest, and late fees.
Key Issues
Whether the GST registration was cancelled without affording a proper opportunity to the petitioner to respond to the show-cause notice. Whether the petitioner is entitled to restoration of registration after clearing dues.
Sections Cited
Section 30, Rule 22(4)
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE T.MALLIKARJUNA RAO
WRIT PETITION No.34045 of 2022
ORDER: (per UDPR, J)
In this writ petition, the petitioner challenges the order of the 1st respondent in cancelling the registration No.37DDRPS1865 Q1ZA, dated 04.01.2022, of the petitioner without providing an opportunity of submitting reply to the show-cause notice dated 02.12.2021 and consequently, to set aside the impugned order of the 1st respondent.
Heard Sri Shaik Jeelani Basha, learned counsel for petitioner and Sri Suresh Kumar Routhu, learned Senior Standing Counsel for the respondents 1 and 2 and having regard to the nature of the pleadings, this writ petition is disposed of at the admission stage.
At the outset, the grievance of the petitioner as ventilated by his counsel is that along with the show-cause notice dated 02.12.2021, the suspension of the registration was made with effect from the very same date and thereby, the show-cause notice became a mere formality. He would further submit that having received the show-cause notice, the petitioner approached the
2 1st respondent and paid the entire dues, intere
The judgment continues below.
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