M/S. Hero Wiretex Limited vs. Union Of INDIA
Held
The Court held that the first show cause notice was deficient as it did not specify the violated provisions of law. Furthermore, the second notice, which formed the basis of the impugned order, was not properly served, denying the petitioner an opportunity to respond.
Facts
The petitioner's GST registration was cancelled based on show cause notices. The petitioner argued that the notices lacked specific provisions of law and that relied-upon material was not provided. A second show cause notice, detailing fake invoices, was allegedly not served.
Key Issues
Whether the show cause notices issued for cancellation of GST registration were legally valid and whether the principles of natural justice were followed.
Sections Cited
CGST/APGST Act and Rules
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU
WRIT PETITION No.28022 of 2022
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri Challa Gunaranjan and Ms.Jyothi Ratna Anumolu, learned counsels appearing for the petitioner, Smt.Naga Raja Kumari, learned Assistant Government Pleader for Commercial Tax appearing for the respondents and with their consent, this writ petition is disposed of at the stage of admission.
The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
“…… to pass order or orders, direction or writ more particularly in the nature of mandamus declaring the impugned order bearing Ref.No.37AADCS1425R1ZY dated 06.07.2022 as illegal, arbitrary and violative of the provisions of the CGST/APGST Act and Rules therein and violative of the principles of natural justice and petitioner’s fundamental right under Article 14 and Article 19(1)(g) of the Constitution of India and to consequently set aside the same and to direct the 3rd respondent to revoke the cancellation of the petitioner’s GST bearing
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.