APITCO LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The challenge in the present Writ Petition is to the order dtd. 18/4/2023 passed by respondent No.3/The Deputy State Tax Officer cancelling the GST registration of the petitioner. The effective date of cancellation of registration is 28/2/2019.

(2.) Heard Dr. S.V. Rama Krishna, learned counsel for the petitioner, Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India appearing for respondent No.1 and Mr. Bhaskar Reddy, learned Standing Counsel for Commercial Taxes appearing for the respondent Nos.2 to 4.

(3.) It appears that the rejection has been made primarily on the ground that the petitioner has failed to file their returns for more than six (06) months continuously.