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Judgment
Learned counsel Dr. S.Suri Babu appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents.
When the matter was taken up yesterday, it was informed by the learned counsel for the petitioner that the petitioner was not able to open the portal and therefore, it could not submit its response either to the show cause notice or to any other proceedings in between. Learned Special Government Pleader for State Tax appearing for the respondents took time to ascertain the factual position.
Today when the matter is taken up for hearing, learned Special Government Pleader for State Tax, on instructions, submits that, in fact, the petitioner could not open the portal because of certain technical glitches.
Given the aforesaid submission of the learned Special Government Pleader for State Tax, we are of the considered opinion that the action on the part of the respondents in issuing the show cause notice for cancellation of registration and also suspending the registration with effect from 12.10.2026 is unsustainable in law as it would be a decision without following the principles of natural justice.
Accordingly, the impugned show cause notice and also the order of suspension are set aside. However, the right of the respondents stands reserved to initiate appropriate proceedings, if they intend to do so, strictly in accordance with law.
The writ petition is accordingly disposed of. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.