A.T. Traders Vs Assistant Commissioner St and Others (Andhra Pradesh High Court)
Andhra Pradesh High Court held that writ petition against order cancelling GST registration is not maintainable due to availability of alternative remedy in form of either filing a petition u/s 30 of GST Act or filing an appeal.
Facts- Petitioner is a proprietary concern engaged in the business of purchase and sale of iron scrap and petitioner is registered with GST. 1st respondent issued a show cause notice dated 05.07.2023 U/s 29 of SGST Act r/w Rule 21 of CGST Rules, 2017 proposing to cancel the registration of the petitioner on the alleged ground that the suppliers of the goods to the purchaser has availed ITC without actual receipt of goods and indulged in passing on such credit to the petitioner without supply of goods.
1st respondent passed the impugned order dated 25.07.2023 cancelling the registration of the petitioner on untenable grounds and also on the grounds which were not raised in the show cause notice. The impugned order is in violation of principles of natural justice as the alleged reports issued by the GST authorities which are the basis for issuing show cause notice were not supplied to the petitioner.
