WP/5001/2025 of KANAKA DURGA ENTERPRISES Vs ASSISTANT COMMISSIONER (STATE TAX)

APHC010093562025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5001/2025 Between: Kanaka Durga Enterprises ...PETITIONER AND Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an order for cancellation of registration, dated 01.12.2024, passed by the 1st respondent under the Goods and Services Tax Act, 2017 [for short “the GST Act”]. The said order of the 1st respondent has been challenged by the petitioner in this Writ Petition. 2. This impugned order, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 2 RRR,J & Dr.KMR,J W.P.No.5001 of 2025 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned ord