9911796707
TMI Blog2023 (12) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... THY VIJAY For the Petitioner : Jyothi Ratna Anumolu For the Respondent : GP For Finance Planning, GP For Commercial Tax ORDER: (PER HON'BLE SRI JUSTICE G. NARENDAR) Heard learned counsel for the petitioner and learned Government Pleader for Commercial Tax for respondents 3 and 4. 2. The petitioner is before this Court being aggrieved by the order of cancellation of registration on the premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the provisions of Section 29 of the Andhra Pradesh Goods and Services Tax Act, 2017 (for short "A.P.G.S.T. Act") more particularly Sub-Section 2(a) of Section 29 of the A.P.G.S.T. Act and would contend that the contravention of any law would enable the competent authority to initiate proceedings for cancellation of registration. The provisions of Section 29(2)(a) of the A.P.G.S.T. Act reads a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be pre-mature. 7. There is no dispute with regard to the facts involved in the instant case. The petitioner has been subjected to investigation by the D.G.G.I. and a reading of the impugned order, more particularly on page No. 3, where the authority has quoted what appears to be the proceedings before the D.G.G.I. In fact, it is observed that the Managing Director of the petitioner firm, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is not delving deeper into the said issue. 9. As noted supra, a bare reading of the provision would clearly demonstrate that the invocation of the provisions of Sub-Section 2(a) of Section 29 of the A.P.G.S.T. Act, is available only in the event of there being a determination by a competent Tribunal or Court holding that the registered dealer has in fact contravened the provisions of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d demonstrate that a fraud had been practiced with the intention of causing loss to the State and not as a matter of routine or a default measure. 12. Accordingly, the Writ Petition deserves to be allowed in part and accordingly the above referred order, impugned, is set aside. Consequently, the registration shall stand restored. Further, liberty is reserved to the respondents to re-start the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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