THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN Writ Petition No.27673 of 2025

Order

:

Heard Mr. Karthik Ramana, learned counsel representing Mr. V.Siddharth Reddy, learned counsel for the petitioner and Mr. K.Sai Akarsh, learned counsel representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.

2. The impugned show cause notice for cancellation of registration dated 17.03.2025, lacks the ingredients of proper show cause notice, as required to be issued in Form GST REG- 17 under Rule 22(1) of the Telangana State Goods and Services Tax Rules, 2017 (for short ‘the Rules’), as per Section 29 of the Telangana State Goods and Services Tax Act, 2017 (for short ‘the Act’), as it does not contain any date or time for appearance of the petitioner to explain its defence as against the alleged grounds proposed for cancellation of its GST registration. The show cause notice annexed a panchanama report on premises of the petitioner conducted on 15.03.2025. The show cause notice was followed by cancellation of registration on 28.03.2025 on the ground that the petitioner does not conduct any business from