IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 6662 OF 2025 Between: M/s. Sri Venkateswara Industries, Having its Regd. Office at 1/232, Ward No. 1, Kadapa Road, Filer, Annamayya District Rep. by its Proprietor Mr A. Muni Rathnam ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Dept., Velagapudi, Amaravati 2. The Assistant Commissioner (ST), Madanapally Circle, Kadapa Andhra Pradesh ...RESPONDENTS 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 to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned order passed by the 2 Number:ZA370423034744K Dt. 21.04.2023 nd Respondent in Reference cancelling the GST Registration of the Petitioner as illegal, arbitrary, without jurisdiction, and in violation of principles of natural justice, violative of Sec. 29 of GST Act, 2017 and set aside the same and consequently direct the Respondents to revoke the cancellation of GST Registration and to restore the same. Counsel for the Petitioner: SRI PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX The Court made the following: ORDER 1 RRR,J & Dr. KMR,J W.P.No.6662/2025 APHC010126712025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 6662/2025 Between: ...PETITIONER M/s. Sri Venkateswara Industries AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Peddibhotia Venkata Sai Rajesh, learned counsel appearing for the petitioner, and learned Government Pleader for Commercial Tax, appearing for the respondents. The petitioner herein was earlier registered under the Goods and Services Tax Act, 2017. The said registration was cancelled by an order dated 2. RRR,J & Dr. KMR.J W.P.No.6662/2025 the ground that the under challenge on continuous period of six months. The the ground that the said notice and opportunity being given to 01.04.2023. The said order is had not filed returns for a now petitioner petitioner challenges cancellation was the said order of cancellation on done without adequate the petitioner. 3. The learned Government and contends that adequate Pleader for Commercial Tax opposes notice and opportunity of hearing was the same given to the petitioner. would rely upon the order in W.P.No.18308 of 2024, and be disposed of in terms of the said The learned counsel for the petitioner 4. of this court, dated 16.10.2024, passed ,n submits that the present writ petitioner can order. Following the said judgment, this writ petition is disposed of with 5. the following directions. 1. The petitioner revocation of registration shall file an application for within two weeks from today. shall also file draft returns, which the petitioner proposes 2. The petitioner to file, in the event of the registration of the petitioner being restored before 28.03.2025. shall also deposit all taxes due, on or 3. The petitioner 4. The 2"^* respondent, who is the Registering shall receive the payment of 1 ina Authority-cum-Assigning such taxes, prior to considering „^uthority the application for revocation. V 3 RRR,J & Dr. KMR,J W.P.No.6662/2025 consider the application of the petitioner for 5. The 2"'* respondent shall revocation and pass orders within a period of 15 days from the date of receipt of the application. 6. In the event of the 2 the registration of the petitioner file all returns due till that date. 7. In the event of any online, the same can be accept such manual filing. There shall be no order as to costs, sequel, pending miscellaneous applications, if any, shall stand respondent accepting the plea of the petitioner, shall be restored and the petitioner shall nd difficulty for the petitioner to file the application filed manually and the 2"^^ respondent shall As a Sd/-M. SRINIVAS ASSISTANT REGISTRAf^ closed. ^ i ^ i //TRUE COPY// SECTION OFFICER To, . The Principal Secretary Revenue (CT) Dept., State of Andhra Pradesh, Velagapudi, Amaravati 2. The Assistant Commissioner (ST), Madanapally Circle, Kadapa Andhra Pradesh 3. One CC to Sri 4. Two CCs to GP for [OUT] 5. Three CD Copies. 1 Peddibhotia Venkata Sai Rajesh, Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh. ssb HIGH COURT DATED:19/03/2025 ORDER WP.No.6662 of 2025 DISPOSING OF THE W.P. WITHOUT COSTS