IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 8928 OF 2025 Between: M/s. Kings Metal Merchants, Represented by the Proprietor: Sri Roshan Syed D.No. 15-14-83/1/A, Rahul Gandhi Nagar, 2nd Lane, RTC Colony, Guntur, Andhra Pradesh PIN: 522001. ...PETITIONER AND 1. Assistant Commissioner (State Tax), Pedakakani Circle, 1st floor Vasundara Complex Near Zinnah Tower Center, Guntur, Andhra Pradesh. PIN522001. 2. State of Andhra Pradesh Represented by the Secretary to Government of A.P., Revenue (CT) Department, Government of A.P., Secretariat Buildings, Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN:522 503. ...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 in the nature of Writ of Mandamus, setting aside the impugned alleged show- cause dated 28-02-2023 to cancel the Notice-cum-order in Form GST REG- 31 registration and for suspending the registration, and the orders of the cancellation of Registration in Form GST REG-19 dated 30-11-2023 and its supporting document. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the alleged order of the cancellation of registration in For GST REG-19 dated 30-11-2023, for the above detailed reasons. Counsel for the Petitioner: SRI J N VENKATA SURESH KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER APHC010171332025 THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (Special Original Jurisdiction) IN [3525] 055 WEDNESDAY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PFTITION NO: 8928/2025 THE Between: ...PETITIONER Kings Meta! Merchants AND ...RESPONDENT Assistant Commissioner State Tax Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent: 1.GP FOR COMMERCIAL TAX made the following Order.(per Hon’ble Sh Justice R. Raghunandan Rao) The Court Suresh Kumar, learned counsel for the Heard Sri J. N. Venkata learned Government Pleader for Commercial Tax appearing petitioner and the for the respondents. has been filed challenging the The present Writ Petition of registration of the petitioner under the Goods and Services Tax 2. cancellation Order, dated 30.11.2023, on the ground of non-filing of the Act, 2017, by an I 2 RRR,J & Dr.KMR, W.P.No.8928of2025 returns and non-payment of taxes. Aggrieved by the said Order of cancellation, dated 30.11.2023, the petitioner has now approached this Court, by way of the present Writ Petition. In a similar circumstance, this Court, by an Order, dated 16.10.2024, in W.P.No.18308 of 2024, had disposed of the Writ Petition with 3. certain directions. 4. Following the said Judgment, this Writ Petition is disposed of with the following directions: 1) The petitioner shall file an application for revocation. 2) The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored. 3) The petitioner shall also deposit all taxes due on or before 30.04.2025. 4) The 1®‘ respondent, who is the Registering Authority-cum-Assi gning Authority shall receive the payment of such taxes prior to considering the application for revocation. 5) The 1®‘ respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application. 6) In the event of the 1®* respondent accepting the plea of the petitioner, the registration of the petitioner shall be restored and the petitioner shall file all the returns due till that date. 3 RRRJ & Dr.KMRJ W.P.No.8928 of 2025 7) In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the respondent shall accept such manual filing. There shall be no order as to costs. sequel, interlocutory applications pending, if any shall stand As a closed. Sd/- M PRABHAKAR RAO ASSISTANT.REGI3TRAR loU OFFICER //TRUE COPY// SECT j To, 1. The Assistant Commissioner (State Tax), Pedakakani Circle, 1st floor Vasundara Complex Near Zinnah Tower Center, Guntur, Andhra Pradesh. PIN522001. 2. The Secretary Tp Government of A.P., Revenue (CT) Department, Secretariat Buildings, Velagapudi, Guntur (District), AP. 3. One CC*to“Sri J N Verikata Suresh Kumar, Advocate [OPUC] 4. Two CCs to^GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] ' “ 5. Three CD Copies — J TF HIGH COURT DATED:09/04/2025 ORDER WP.No.8928 of 2025 I O f may 2025 ^ . Current Seeuon . DISPOSING OF THE W.P., WITHOUT COSTS