A.T. Traders Vs Assistant Commissioner
Date: June 15, 2024
Subject Matter
Writ against order cancelling GST registration due to availability of alternative remedy such as filing a revocation application u/s 30
Summary
In the present case, the petitioner, a sole proprietor engaged in the purchase and sale of iron scrap, challenged the cancellation of its GST registration by the 1st respondent. The petitioner argued that the cancellation was unlawful and arbitrary,…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner prays for writ of mandamus declaring the action of the 1 st respondent in cancelling the registration of the petitioner under CGST/APGST Act, 2017 as illegal, arbitrary, highhanded and vitiated on account of violation of principles of natural justice and violative of Articles 19 and 21 of the Constitution of India and cons…