ORDER :

1. Petitioner prays for writ of mandamus declaring the show cause notice dated 06.07.2022 in Form GST DRC-01-A issued under Section 74(1) r/w Rule 142(1)(a) of A.P. Goods and Services Act, 2017 (for short “APGST Act) by the 3rd respondent and consequent attaching of bank account of the petitioner maintained with 4th respondent bank without at first issuing notice under section 61 of APGST Act calling for explanation of the petitioner and even without passing final assessment order U/s 74 of APGST Act is illegal, arbitrary and without jurisdiction and contrary to the provisions of APGST Act and consequently to set aside the show cause notice dated 06.07.2022 and direct the respondents to release the petitioner’s bank account.

2. Petitioner’s case succinctly is thus:

(a) Petitioner was trading in groundnut and registered under the rolls of 3rd respondent having GST identification No. 37DPKPB1913PIZM. The petitioner was regularly filing return till August, 2019 and thereafter he suffered huge loss and wound up his business in August, 2019 and consequently his GST registration was cancelled w.e.f. August, 2019.

(b) while so, a show cause notice dated 06.07.2022 in Form GST DRC-01-A