APHC010037662025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3488]

(Special Original Jurisdiction)

WEDNESDAY ,THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2484/2025 Between:

M/s Deccan Traders, ...PETITIONER AND Superintendent Of Central Tax and Others ...RESPONDENT(S)

Counsel for the Petitioner:

1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S):

1. B V S CHALAPATI RAO

2. SANTHI CHANDRA (Sr. Standing Counsel for CBIC)

3. GP FOR COMMERCIAL TAX The Court made the following Order:

[per Hon’ble Sri Justice R RAGHUNANDAN RAO]

Heard Sri Manikanteswararao Kotha, learned junior Standing Counsel appearing on behalf of Sri B.V.S Chalapati Rao, learned Senior Standing Counsel for the respondents.

2. The petitioner who was registered under GST Act, had received a show cause notice dated 17.03.2023 calling upon him to show cause why his registration should not be cancelled. However, no reasons for proposing cancellation of registration were contained in the show cause notice. The word “others” was placed in the space given for setting out reasons.

3. Thereafter, the petitioner received an order of cancellation of registration dated 03.04.2023 issued by the Superintendent, Auto Nagar. In this Order, it is stated that the registration is being cancelled because the unit of the petitioner is non- existent and no such entity is existing at the registered office. The order also records that the petitioner had not availed of the opportunity of replying to the show cause notice.

4. Perusal of the show cause notice and the order of cancellation show that there is a clear violation of principles of natural justice. It is a basic requirement of law that, the person against whom the order is proposed to be passed, should be informed of the grounds on which such order is proposed and the person should be given an opportunity to rebut the said reasons.

5. Non-furnishing of reasons in the show cause notice would amount to a clear violation of principles of natural justice.

6. In the circumstances, the order of cancellation of registration is set-aside and the matter is remanded back to the authority for issuing a proper show cause notice and to grant appropriate time and opportunity for the petitioner to put-forth his objections to the said show cause notice. It is only after this process is completed that the authority may take a decision in this regard.

7. Accordingly, the Writ Petition is allowed. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed.

______________________ R RAGHUNANDAN RAO,J _____________ HARINATH.N,J

12.02.2025 LSP THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2484/2025

12.02.2025 LSP