ORDER :

P.SAM KOSHY, J.

The challenge in the present Writ Petition is to the order dated 18.04.2023 passed by respondent No.3/The Deputy State Tax Officer cancelling the GST registration of the petitioner. The effective date of cancellation of registration is 28.02.2019.

2. Heard Dr. S.V. Rama Krishna, learned counsel for the petitioner, Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India appearing for respondent No.1 and Mr. Bhaskar Reddy, learned Standing Counsel for Commercial Taxes appearing for the respondent Nos.2 to 4.

3. It appears that the rejection has been made primarily on the ground that the petitioner has failed to file their returns for more than six (06) months continuously.

4. The petitioner herein is a company incorporated in the year 1976 and is a Public Sector Unit (PSU) jointly promoted by A.P. State Govt., All India Financial Institutions and Public Sector Banks such as IFCI, IDBI, ICICI, APSFC, SIDBI etc. and its accounts are audited by Comptroller and Auditor General (CAG). The petitioner is a technical consultancy service organization engaged i