S A Traders Vs State Of Andhra Pradesh
Date: November 16, 2022
Subject Matter
Any order cancelling the registration must clearly divulge the mistake or fraud or misdeed committed by the taxpayer
Summary
While the show cause notice says that “in case” the petitioner has committed any fraud, wilful misstatement or suppression of facts, the order of cancellation of registration says that he has not submitted “clear records.” Bot…
The petitioner assails the cancellation of the registration of the petitioner under the GST Act, 2017 is being illegal, arbitrary and without following the principles of natural justice and for a consequential direction to set aside the impugned proceedings of the 1 st respondent dated 20.10.2022. 2. Heard learned counsel for the petitioner Sri Bhaskar Reddy Vemireddy and learned Government Pleade…