HON’BLE MRS. JUSTI CE SUREPALLI NANDA AND HON’BLE SRI JUSTI CE J. SREENI VAS RAO WRI T PETI TI ON No.15018 OF 2025 JUDGMENT: (Per the Hon’ble Mrs Justice Surepalli Nanda)

Heard Sri B. Krishna Reddy, learned counsel appearing on behalf of the petitioner and the learned Special Government Pleader for State Tax appearing on behalf of the respondents.

2. The petitioner approached the Court seeking prayer as under:

“….to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 2^nd Respondent in passing the impugned Order dated 17.04.2025 in Ref.No. ZA360425045250W for cancellation of registration certificate of the petitioner vide GSTIN: 36AALCT2319K2Z1 along with the show cause notice dated 29.03.2025, as illegal, arbitrary, high handed, contrary to the provisions of the CGST Act, 2017 and in violation of principles of natural justice and set aside the same as null and void, and pass such other order orders as the Hon'ble Court deem fit and proper in the circumstances of the Case.”

3. The case of the petitioner, in brief, is that respondent No.2 issued a show-cause notice dated 29.03.2025 to the petitioner, alleging that the commodities mention