APHC010512112025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE FIFTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 27199/2025 Between: 1. HARI OM TRADERS, GSTIN - 37APBPH1386J1ZT REP. BY ITS PROPRIETOR, MR. P. HARI 21-261/443, KODIGUNTA PALLI-517127 CHITTOOR DIST., ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, CHITTOOR-1 RANGE, CHITTOOR 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in not taking any action to consider the reply filed by the Petitioner on 18.8.2025 in reply to show cause notice dated 26.5.2025 proposing cancellation of the Petitioners GST registration under the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary, without jurisdiction and in violation of principles of 2 RRR,J & TCDS,J W.P.No.27199 of 2025 natural justice and also invalid in the absence of DIN on the show cause notice and the signature thereon is invalid, and consequently direct the authorities to revoke the cancelation of GST registration and to restore the same in the interest of justice, and pass Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. SANTHI CHANDRA 3 RRR,J & TCDS,J W.P.No.27199 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who was a registered person was served with a show-cause notice, dated 26.05.2025, to show cause why his registration should not be cancelled. The petitioner has now approached this Court, with the contention that, the said show-cause notice is invalid and it does not contain any signature and also on the ground that, his reply to the show-cause notice, dated 18.08.2025, is not being considered by the 1st respondent. 2. Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents, submits that, the description of the 1st respondent is incorrect as the notice has been issued by the Superintendent, Chittoor – 1 Range, who is a Central Government Authority and not a State Government Authority. She would also submit that, the said show-cause notice contains a digital signature and the words ‘signature invalid’ have appeared, on account of the differences, in the software programmes being used by the petitioner as opposed to the software programmes being used by the respondent authority and that, such notification of invalid signature appears on account of such differences when the show-cause notice is downloaded and printed out. 3. This issue of the validity of the digital signature has come up before us earlier when the Officials of the Department had demonstrated the various Forms and Tabs on signatures, which were being used and the effect of the usage of different software programmes. We are satisfied that the signature on the show-cause notice, on 26.05.2025, is a valid signature. 4 RRR,J & TCDS,J W.P.No.27199 of 2025 4. Smt. Santhi Chandra, learned Standing Counsel would also submit that, the Superintendent Chittoor – 1 Range, would take necessary steps to consider the representation of the petitioner, dated 18.08.2025 and pass orders therein. 5. Accordingly, this Writ Petition is disposed of, in terms of the statement made by Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:15.10.2025 KPV 5 RRR,J & TCDS,J W.P.No.27199 of 2025 131 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:27199 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 15.10.2025 KPV