% IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY .THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE P OT PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 9928 OF 2025 Between: M/s Sri Vigneswara Survey and Constructions Gopavaram Ravi Kumar C/o Gopavaram Chinna Rami Reddy Situated D.No. 16-1086, KV Agraharam, Truck Road, Nellore, SPSR Andhra Pradesh, 524001. Rep. by Proprietor at Nellore District, ...PETITIONER ^ AND 1. The Assistant Commissioner (ST), O/o Assistant Commissioner, ii. Neiiore Department of State Tax (GST), Andhra Pradesh. 2. The State of Andhra Pradesh, Rep by its Principai Secretary Government, Commerciai Tax (ST), Secretariat, Veiagapudi, Amaravathi Circle- to ...RESPONDENTS Petition under Article 226 of the Constitution of India the circumstances stated in the affidavit filed therewith, the High Court praying that in may < be pleased to issue an Order or a Direction or a Writ more in the nature of Writ of Mandamus setting aside the impugned Demand Order in FORM GST-DRC-07 dt.24.11.2021 passed under Section 74 of the APGST Act, 2017 for the financial years from 2019-2020 as not in accordance with law and consequently direct the Respondent No.1 to conduct fresh assessment proceedings after providing a reasonable opportunity to the Petitioner in accordance with the procedure established by law in this regard and the Hon’ble Court may be pleased to direct the Respondents not to take any coercive steps for recovery of the arrears of tax liability. ' 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 grant STAY against impugned Order in FORM GST-DRC-07 dt.24.11.2021 passed under Section 74 of the APGST Act, 2017 for the financial years from 2019-2020 pending disposal of the above writ petition. ' Counsel for the Petitioner: SRI. ROSEDAR S.R.A ^ Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following Order: APHC010187142025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] mi WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 9928/2025 Between: M/s Sri Vigneswara Survey And Constructions ...PETITIONER AND ...RESPONDENT(S) The Assistant Commissioner St and Others Counsel for the Petitioner: 1.ROSEDARS.R.A Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) Heard Sri Rosedar S.R.A, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The present Writ Petition has been filed challenging the cancellation of registration of the petitioner under the Goods and Services Tax Act, 2017, by an order dated 19.02.2019, on the ground of non-filing of the 2 RRR, J & Dr. KMR, J W.P.No.9928of20^5 returns and non-payment of taxes. Aggrieved by the said order of cancellation dated 19.02.2019, the petitioner has nov\/ 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 certain directions. 3. 4. Following the safd 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 he 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 02.06.2025. 4) The 1^‘ respondent, who is the Registering Authority-cum-Assigning 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 petitionershall file all the returns due till that date. 3 RRR, J & Dr. KMR, J W.P. No.9928 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 1®' respondent shall accept such manual filing. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. //TRUE COPY// Officer ^SECTIO To,. . The Assistant Commissioner (ST), O/o Assistant Commissioner, Circle- II, Nellore Department of State Tax (GST), Andhra Pradesh, of Andhra Pradesh, Rep by its Principal Secretary to Commercial Tax (ST), Secretariat, Velagapudi, 1 2. The State Government, Amaravathi 3. One CC to SRI. ROSEDAR S.R.A, Advocate [OPUC] GP FOR COMMERCIAL TAX .High Court Of Andhra 4. Two CCS to Pradesh. [OUT] 5. Three CD Copies vna HIGH COURT DATED;07/05/2025 ORDER WP.No.9928 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS