2024 (1) TMI 228

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.... learned Government Pleader for Commercial Taxes for the respondents and perused the record. 2. This writ petition under Article 226 of Constitution of India has been filed for the following relief: "pleased to issue a writ order or direction more particularly one in the nature of writ of Mandamus declaring the impugned action of the 4threspondent in issuing impugned proceedings Ref No ZA3707230111770, dt: 07.07.2023, cancelling petitioners GST registration No. 37A1AP15009B1ZW and further order issued by the 5th respondent rejecting application for revocation of cancellation vide impugned proceedings Ref.No. ZA3710230041449 dt: 04.10.2023 by declaring them as illegal arbitrary and violative of Article 14 of the Constitution of India apar....

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....itted that there are photographs to show that the business is being run at the registered address. 8. The application for revocation has been rejected by an order dated 04.10.2023, after examining the petitioner's reply on the ground that according to the field visit report there was no business running in the mentioned registered address. 9. Learned counsel for the petitioner submits that the petitioner is running business at the registered address but the petitioner's reply was not considered in proper perspective. 10. Objection is raised by learned Government Pleader for the respondents that the petitioner has got the statutory remedy to file appeal under the Goods and Services Tax Acts (for short 'GST Act'). 11. He submits that the ....