JADAPALLI MUNIRATHNAM ROYAL Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Heard Sri S. Suri Babu, learned counsel for the petitioner and Sri Shreyas Reddy, learned Government Pleader for the respondents.

(2.) By means of this writ petition filed under Article 226 of the Constitution of India, the petitioner has challenged the order dtd. 3/4/2023 for cancellation of the petitioner's registration of the GST, as also the order dtd. 16/6/2023 by which the petitioner's application for revocation of the cancellation order was also rejected.

(3.) Against the order of cancellation the remedy of appeal is also provided under the statute. However, we entertained the writ petition in view of the submission advanced on behalf of the petitioner that there was violation of the principles of natural justice, inasmuch as the petitioner filed the reply dtd. 2/4/2023 to the show cause notice dtd. 2/3/2023 issued to the petitioner but the same was not considered while passing the impugned order dtd. 3/4/2023. A specific averment to that effect was made in Para 3 of the affidavit in support of the writ petition.