THE HON’BLE SRI JUSTI CE P.SAM KOSHY AND THE HON’BLE SRI JUSTI CE SUDDALA CHALAPATHI RAO WRI T PETI TI ON No.32295 of 2025

ORDER

(per the Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner; and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax for the respondents.

2. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India assailing the order dated 26.08.2024, (Annexure P-3) passed the respondent No.1, whereby the GST registration of the petitioner stood cancelled w.e.f. 12.07.2023 on the ground of alleged violation of Rule 21(d) and Rule 10A (Bank details). The petitioner has also challenged the order dated 10.10.2025, (Annexure P5) passed by respondent No.2, whereby the appeal preferred by the petitioner against cancellation of GST registration also stood rejected.

3. The facts of the case are that the petitioner is a propriety concern engaged in the business of works contract. The petitioner got itself registered with GSTN No.36DQSPG6583F1ZA under the GST Act. The petitioner was issued with a registration certificate on 12.07.2023, based on which the petitioner was c