Disposed

M/s. Seshamma Kandra, v. The State of Andhra Pradesh

Andhra Pradesh HC8 Sept 2023WP/21924/2023

Case brief

AI extract

What is this about?

This court disposed of a writ petition challenging the cancellation of the petitioner's GST registration. The court directed the authorities to consider a fresh representation submitted by the petitioner within two weeks, with an opportunity of hearing, before passing an order.

What did the court decide?

Directed authorities to consider fresh representation within two weeks; hearing to be given thereafter; no costs.

M/s. Seshamma Kandra, Vs The State of Andhra… — GST and Indirect Tax | Andhra Pradesh HC (2023)

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

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&
O fiSava
8^ .

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FRIDAY ,THE EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE

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PRESENT

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THE HON’BLE SRI JUSTICE U. DURGA PRASAD RAO AND

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THE HON’BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA

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WRIT PETITION NO: 21924 OF 2023

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Between:

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M/s. Seshamma Kandra, Rep. by its Proprietor, Kandra Seshamma, W/o. K. . Venkateswarlu, Aged about 56 years, Occ-, Business, R/o.D.No.361, Indhiram Colony, 1st Lane, Koppolu Road, Ongole, Prakasam District.

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...PETITIONER

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AND

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The State of Andhra Pradesh, Rep. by Principal Secretary, Commercial Taxes Department, A.P. Secretariat, Velagapudi, Amaravathi.

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The Joint Commissioner (ST), Chittoor, Andhra Pradesh.

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The Assistant Commissioner (ST), Sri City, Sullurupeta, Tirupathi District.

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...RESPONDENTS

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Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction more particularly one in the nature of Writ of Mandamus, declaring the action of the Respondent? in issuing cancellation of registration orders dated 08/06/2023 in Reference NO.ZA370623012930R, as illegal, arbitrary, violation of Principles of Naturgl Justice, violation of Articles 14, 19(1 )(g) and 300A of the Constitution of India, and consequently set-aside the same.

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lANO: 1 OF 2023

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend operation of the cancellation of registration orders dated 08/06/2023 in Reference No.ZA370623012930R.

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Counsel for the Petitioner: SRI. PSP SURESH KUMAR Counsel for the Respondents 1 to 3: SRI. P. SHREYAS REDDY, GP FOR COMMERCIAL TAX

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The Court made the following: ORDER

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HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND

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HON’BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA WRIT PETITION No.21924 of 2023

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. ORDER: **_(Per Hon ble Sri Justice U.Durga Prasad Rao)_*

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The petitioner in essence challenges the action of the respondents in issuing Order dated 08.06.2023 cancelling the GST registration of the petitioner.

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Heard learned counsel Sri Paturu Praveen representing Sri P.S.P.Suresh Kumar, learned counsel for petitioner and Sri P.Shreyas Reddy, learned Government Pleader for .Commercial Tax.

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Learned counsel for petitioner would submit that, the

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petitioner submitted representation dated 07.08.2023 wherein he explained the circumstances in which his earlier leased premises was vacated and in the meanwhile, his registration was cancelled by the authorities for having not found that he was doing his businesses in the address mentioned in his registration. It is further submitted that the petitioner obtained new premises and he wants to submit his documents to that effect and his case may be

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considered for revocation of the cancellation and so far, the authorities have not considered the said representation. He filed a copy of the representation dated 07.08.2023 along with material

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papers.

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On perusal of the representation dated 07.08.2023, we deem ’- it apposite to direct the petitioner to submit a fresh representation within two (2) weeks to the respondents whereupon, the respondent authorities shall consider the same and upon giving an opportunity of healing to the petitioner, pass an appropriate order expeditiously, but not later than three (3) weeks from the date of submission of representation.

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5. Accordingly, this writ petition is disposed of. No costs. As a sequel, interlocutory applications pending, if any, in this case shall '

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stand closed.

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Sd/- A. VIJAVA BABU ASSISTANT REGISTRAR

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//TRUE COPY//

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y^EC^^NOF^ER

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The Principal Secretaiy, Commercial Taxes Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravathi, Guntur District. 2. The Joint Commissioner (ST), Chittoor, Andhra Pradesh. 3. The Assistant Commissioner (ST), Sri City, Sullurupeta, Tirup^thi District. 4. One CC to Sri. PSP Suresh Kumar Advocate [OPUC] 5. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] 6. Two CD Copies Sdkr

Sdkr

HIGH COURT

DATED:08/09/2023

ORDER

WP.No.21924 of 2023

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1 <1 SEP 2023 1

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DISPOSING THE WP WITHOUT COSTS

M/s. Seshamma Kandra, v. The State of Andhra Pradesh

Case brief

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M/s. Seshamma Kandra, v. The State of Andhra Pradesh

Case brief

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