TaxTMI 
TaxTMI 
2024 (8) TMI 1195
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....er for Commercial Tax for respondents. 2. The petitioner, who was registered under the CGST and APGST Acts, was carrying on business within the State of Andhra Pradesh. The registration of the petitioner had been cancelled, by proceedings dated 28.10.2023, with effect from 31.08.2023. Initially, the petitioner sought revocation, of the cancellation of registration, by application dated 30.10.2023. This application for revocation was rejected, by order dated 24.11.2023. Subsequently, the petitioner filed an appeal against these proceedings, which came to be allowed on 22.01.2024. 3. While the proceedings for restoration of registration were pending, the 2nd respondent had issued an intimation under Section 61 of the A.P. Goods & Services T....
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....esetting the e-way bill password and for issuance of e-invoices. The petitioner requested two weeks time for filing a detailed reply, after being able to log into the website of the department. 7. The 2nd respondent passed an order dated 24.01.2024 confirming the demand raised in the show cause notice and the petitioner was called upon to pay the tax and penalty determined under the said order dated 24.01.2024. 8. The petitioner has approached this Court, by way of the present writ petition challenging the said order dated 24.01.2024 issued by the 2nd respondent primarily on the ground of violation of principles of natural justice. 9. Sri B. Adinarayana Rao, would submit that the impugned order, dated 24.01.2024, suffers from various inf....
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....onduct of the petitioner in deliberately refusing to respond to the show cause notice dated 26.12.2023 disentitles the petitioner for any relief from this Court. 12. The requirement of administrative authorities to follow the principles of natural justice is founded on the simple principle that the person on whom action is proposed, should be given the opportunity to set out his case against such proposed action. This would require that, the person against whom action is proposed is informed of the entire case against him and the material that is proposed to be used against him is also furnished to him. Thereafter, the affected person should be given adequate opportunity to make out his case against the proposed action. This would mean tha....