THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION No. 28560 OF 2011 DATED:24-11-2011 Between: M/s. BMM Cements Ltd., Gudipadu (Village & Post), yadiki Mandal, Ananthapur District, Andhra Pradesh-515 408, rep., by its Assistant Vice President (Marketing) Mr. D.V.N.R.K. Raju … Petitioner And The Assistant Commercial Tax Officer, Gooty, Gunthakal Circle, Ananthapur Division, Ananthapur District and two others … Respondent THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION No. 28560 OF 2011 ORDER: (per the Hon’ble the Chief Justice Shri Madan B. Lokur) 1. The registration of the petitioner as a start-up business under the Andhra Pradesh Value Added Tax, 2005 read with Rule 9 framed thereunder was cancelled by the respondents by an order dated 17-09- 2011 read with an order dated 10-10-2011. 2. The grievance of the petitioner is that no show cause notice was issued before the cancellation. 3. After going through the papers, learned counsel for the respondents very fairly states that it would be appropriate if the respondents issue a proper show cause notice to the petitioner before cancelling the registration. He says that a show cause notice will be issued within two weeks. Upon receipt of the show cause notice, the petitioner will file a reply within two weeks thereafter. Thereafter, the respondents will adjudicate on the show cause notice. The consequence of this is that the order cancelling the registration of the petitioner is set aside. 4. The writ petition is disposed of in view of the above. 5. The miscellaneous application also stands disposed of. MADAN B. LOKUR, CJ SANJAY KUMAR, J 24-11-2011 ks