Raghavaiah Thelapalli v. State of Andhra Pradesh and Ors. (Andhra Pradesh High Court)
GST registration not to be canceled when the order was passed without granting proper opportunity to file reply to the Show Cause Notice issued
The Hon’ble Andhra Pradesh High Court in the case of Raghavaiah Thelapalli v. State of Andhra Pradesh and Ors. [Writ Petition No. 1743 of 2024 dated March 07, 2024] allowed the writ petition and set aside the order canceling GST registration on the ground that, the person was not granted proper opportunity to file the reply against the Show Cause Notice issued.
Facts:
Raghavaiah Thelapalli (“the Petitioner”) filed a writ petition against the order dated June 16, 2023 (“the Impugned Order”) issued by the Revenue Department (“the Respondent”) wherein the Petitioner GST registration was canceled on the ground that, the Petitioner did not file the required returns under Section 29(2) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). Also, Show Cause Notice dated May 08, 2023 (“the SCN”) was issued by the Respondent for which the Petitioner could not file the reply.
Issue:
Whether GST registration be canceled when the order was passed without granting proper opportunity to file reply to the Show Cause Notice issued?
