THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.23121 of 2025

ORDER:

Mr. Goondla Venkateswarlu, learned counsel for the petitioner.

Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for the respondents.

2. Heard learned counsel for the parties.

3. Show cause notice for cancellation of registration dated 18.06.2025 issued under Rule 22(1) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as ‘the Rules’) in FORM GST REG-17 led to cancellation of the registration of the petitioner by the Deputy State Tax Officer, Rajendranagar vide impugned order dated 01.07.2025 with effect from 27.02.2025.

provision for suspension of registration is Rule 21A of the GST Rules whereas the show cause notice for cancellation of registration under Rule 22 of the Rules does not provide for suspension of registration. He has referred to Sub-Rule (2A) of Rule 21A which provides for certain conditions to be fulfilled in cases where the proper officer on reasons to believe can suspend the registration of the petitioner by way of an intimation in FORM GST REG-31.

5. Learned Special Government Pleade