2024 (2) TMI 797

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....For the Petitioner : Sri G. Narendra Chetty. For the Respondent : Sri B.V.S. Chalapathi Rao, Learned Standing Counsel for respondents 1 & 2 and Y.V. Anil Kumar, learned Central Government Counsel representing respondent No. 3. (PER HON'BLE SRI JUSTICE U. DURGA PRASAD RAO) In this writ petition filed under Article 226 of the Constitution of India, the petitioner seeks the following relief: "....

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....nd illegal and consequently set aside the same" 2. Heard learned counsel for petitioner Sri G. Narendra Chetty, Sri B.V.S. Chalapathi Rao, learned Standing Counsel for respondents 1 & 2 and Y.V. Anil Kumar, learned Central Government Counsel representing respondent No. 3. 3. Learned counsel for petitioner would submit that the dubious show cause notice dated 25.08.2023 was issued by the 2nd resp....

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....ed an online application dated 28.12.2023 for revocation of cancellation, thereafter, on 10.01.2024 an order in Form GST REG-23 was issued by the Department directing the petitioner to appear before the concerned authority on 12.01.2024. The petitioner submitted the supportive document vide reply dated 23.01.2024. Learned counsel would submit that in spite of submitting the record, the same was no....

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....riate order. 4. Learned Standing Counsel for respondents 1 & 2 would submit that since the petitioner earlier failed to submit the cogent record showing that he is conducting trading operations from the same business premises where he was earlier conducting the manufacturing operations, his registration was cancelled and his revocation application was also rejected. He would submit that however, ....