Heard Mr. Ganesh Bhujanga Rao Vadduri, learned counsel for the petitioner and Ms. Sapna Reddy, learned counsel representing Mr. B.Narsimha Sarma, learned counsel for respondents No.2 to 5. We have also heard Mr. B.Mukherjee, learned counsel for respondent No.1.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of the order dated 08.04.2020 passed by respondent No.5 as well as the order-in-appeal dated 21.10.2022 passed by respondent No.4.

3. Petitioner before us is a proprietorship concern engaged in the business of executing electrical and civil works such as installation of electrical poles, transformers etc.

4. After enactment of the Central Goods and Services Tax Act, 2017 and the related laws ushering in Goods and Services Tax (GST) regime, petitioner got itself registered with the GST authority vide the registration certificate dated 03.04.2018 bearing registration No.36EOBPM8642K1ZH.

5. A show cause notice dated 14.02.2020 was issued by respondent No.5 to the petitioner to show cause as to why the GST registration should not be cancelled on the ground that petitioner did not file GST returns for the last six months. It appears that petitioner had submitted reply on 25.02.2020. Respondent No.5 declined to accept the explanation submitted by the petitioner and cancelled the GST registration of the petitioner vide the order dated 08.04.2020. This came to be challenged by the petitioner in appeal before respondent No.4. By the order-in-appeal dated 21.10.2022, respondent No.4 dismissed the appeal on the ground of limitation.

6. In the course of hearing, learned counsel for the parties have brought to the notice of the Court that in writ petitions raising identical grievance, this Court has remanded the matter back to the primary authority for a fresh decision in accordance with law.

7. We have heard learned counsel for the parties and perused the decisions of this Court in Nitya Construction v. Union of India 2022 (7) TMI 186 and M/s. Chenna Krishnamacharyulu v. Additional Commissioner 2022 (7) TMI 82.

8. Following the above decisions and on the principle of parity, we set aside the order of respondent No.5 dated 08.04.2020 and the order of respondent No.4 dated 21.10.2022. Consequently, we remand the matter back to respondent No.5 to consider and pass fresh order regarding cancellation of GST registration of the petitioner in accordance with law after giving due opportunity of hearing to the petitioner. The above decision shall be taken within a period of four weeks from the date of receipt of a copy of this order.

9. This disposes of the writ petition. No costs.

As a sequel, miscellaneous petitions, pending if any, stand dismissed.