THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.9271 of 2025 ORDER: (Per Hon’ble The Acting Chief Justice)

Sri Mohammed Rafi, 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, for respondents.

2. With the consent finally heard.

3. Learned counsel for the petitioner submits that the impugned order of cancellation of registration dated 11.11.2024 (Annexure P-1) is based on cryptic show-cause notice dated 18.10.2024. Neither in the show-cause notice nor in the impugned order minimum essential factual details were not mentioned on the strength of which breach is alleged. In the absence of reasons, the show-cause notice and impugned order of cancellation of registration cannot sustain judicial scrutiny. The curtains were already drawn on this aspect by this Court in W.P.No.24494 of 2024, dated 09.09.2024.

4. Learned counsel for the respondents opposed the prayer and supported the impugned order.

5. We have heard at length.

6. This Court in the W.P.No.24494 of 2024, dated 09.09.2024, opined as thus