THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.5249 OF 2024 ORDER:(per Hon’ble Sri Justice P.SAM KOSHY Heard Mr.V. Siddharth Reddy, learned counsel for the petitioner and Mr.Bhaskar Reddy, learned Assistant Government Pleader for respondents. Perused the material available on record.

2. The challenge in the present writ petition is to the order annexure P-1, dated 30.01.2024. Vide the said order, the GST registration of the petitioner stands canceled. The cancellation has been given the effect with retrospective date 01.07.2017, the date on which the GST Act itself came into force.

3. The petitioner herein was issued with show cause notice on 21.10.2023. The challenge in the said show cause notice dated 21.10.2023 was with respect of input tax credit for the identified fraudulent tax payer. The petitioner immediately gave a response to the said show cause notice on 02.11.2023 (annexure-P-5). Immediately on receipt of the said reply by the petitioner, the authority concerned vide order dated 15.12.2023 issued Form GST REG-20. The suspension of the registration which was effected vide show cause notice dated 21.10.2023 stood revoked.