WP/5054/2025 of M/s Sri Krishna Enterprises, Vs ASSISTANT COMMISSIONER (STATE TAX)

APHC010093442025 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: 5054/2025 Between: M/s Sri Krishna 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, in FORM GST REG – 19, dated 13.12.2024, 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 the present Writ Petition. 2 RRR,J & Dr.KMR,J W.P.No.5054 of 2025 2. This order, in FORM GST REG – 19, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 3. Learned Government Pleader for Commercial Tax, on instructions, submits t