VSS CONSTRUCTIONS Vs. DEPUTY STATE TAX OFFICER

JUDGEMENT

(1.) Heard Mr. K. Chandrasekhar Reddy, learned counsel for the petitioner and Mr. K. Bhaskar Reddy, learned Assistant Government Pleader for Commercial Taxes appearing for the respondents. Perused the entire record.

(2.) The challenge in the present writ petition is to the Order for Cancellation of Registration passed by respondent No.1, dtd. 2/8/2023, whereby, the GST registration of the petitioner stands cancelled with effect from 1/7/2017.

(3.) The impugned order reflects that the cancellation of registration was done on account of the registration having been obtained in contravention of Sec. 29(2)(e) alleging fraud, wilful misstatement or suppression of facts.