2022 (10) TMI 672

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....unaranjan and Ms. Jyothi Ratna Anumolu, Learned Counsels Appearing for the Petitioner, Smt. Naga Raja Kumari, Learned Assistant Government Pleader for Commercial Tax Order:- (Per Hon'ble Sri Justice C.Praveen Kumar) Heard Sri Challa Gunaranjan and Ms.Jyothi Ratna Anumolu, learned counsels appearing for the petitioner, Smt.Naga Raja Kumari, learned Assistant Government Pleader for Commercial Tax....

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....1425R1ZY vide impugned order bearing Ref.No.ZA3707220080305 dated 06.07.2022." 3. As seen from the record, a show cause notice was issued on 17.05.2022 informing the petitioner about the cancellation of the GST registration due to non-compliance of certain provisions in the GST Act or the Rules made there under. Later on, another show cause notice, dated 27.05.2022, came to be issued, which indic....

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....long with the show cause notices, was the material which was relied upon by the authority while passing the order and since the order does not indicate the material relied upon, pleads quashing of the same. 5. However, the learned Government Pleader for Commercial Taxes opposed the same contending that the material supplied to the petitioner was relied upon and as such, there is no illegality or ....

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.... non-existent/dummy firms for availing benefit of ineligible Input Tax Credits. But, however, learned counsel for the petitioner submits that the said show cause notice was not served on the petitioner and as such, he could not respond to the contents of the said show cause notice, which appears to have been made, the basis to pass the impugned order. 8. Having regard to the facts in issue; as th....