THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN Writ Petition No.27283 of 2025

Order

:

Heard Mr. M.Venkatram Reddy, learned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for the respondents.

2. Petitioner’s GST registration No.36CAPPM 6663N1ZR was cancelled with effect from 31.01.2025, vide Form GST REG-19 dated 11.04.2025, under Rule 22(3) of the Central Goods and Services Tax Rules, 2017 (for short ‘the Rules’), inter alia on number of grounds including the one that the petitioner has not been conducting any business from his declared place of business. Petitioner preferred an appeal. The appellate authority called for a report from the jurisdictional Superintendent. The jurisdictional Assistant Commissioner of Central Tax, Shamshabad GST Division, replied as follows:

“In this regard, it is informed that DGGI, Vizag who have booked a offence case the said unit, vide letter F.No.DGGI/ INV/GST/509/2025-Gr.A-0/o. ADG-GGI, dated 20.05.2025 opined that the prayer of the taxpayer does not merit for consideration. The relevant contents of