WP/6639/2025 of M/S MANI TRADERS Vs ASSISTANT COMMISSIONER (STATE TAX)

APHC010126162025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH 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: 6639/2025 Between: M/s Mani Traders ...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 2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the show-cause notice, dated 20.01.2025, in Form GST REG-17 and the order of the cancellation of the Registration, in Form GST REG-19, dated 12.02.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. The show-cause notice and the order of the cancellation of the Registration of the 1st respondent have been challenged by the petitioner, in this Writ Petition. 2 2. The show-cause notice, in Form GST REG-17 and the order of the cancellation of the Registration, in Form GST REG-19, are challenged by the petitioner, on v