ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri Vedantam Sriramnivas, learned counsel appearing for Sri V.Raghunadh, learned counsel for the petitioner and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for the respondents.

2. With the consent, finally heard.

3. In this writ petition the show cause notice for cancellation of registration of the petitioner dated 28.03.2023, the order dated 24.04.2023 cancelling the registration and the appellate order dated 09.08.2024 rejecting the petitioner’s appeal are called in question.

4. The principal argument of the learned counsel for the petitioner is that the show cause notice is cryptic in nature and it does not contain any factual details and only pregnant with reproduction of the provision on the strength of which action can be taken. Thus, the show cause notice is vague in nature. The order of cancellation dated 24.04.2023 is assailed by contending that in the first line, it is stated that the order was in reference to the petitioner’s reply dated 13.04.2023 in response to the show cause notice dated 28.03.2023 and i