APHC010202992025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3535] WEDNESDAY, THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE B V L N CHAKRAVARTHI WRIT PETITION NO: 10448/2025 Between: Shri Venkata Krishna Garapati ...PETITIONER AND The Superintendent Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner has approached this Court by way of the present Writ Petition challenging the cancellation of registration, dated 03.01.2024, bearing Reference No.ZA3701240023725, issued by the 1st respondent. 2. 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. Following the said Judgment, this Writ Petition is disposed of with the following directions: 2 1) The petitioner shall file an application for revocation of the cancellation of the registration of the petitioner on or before 23.05.2025; 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 23.05.2025; 4) The 1st 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 1st 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 1st 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; 7) In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the 1st 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. _______________________ R. RAGHUNANDAN RAO, J. ________________________ B.V.L.N. CHAKRAVARTHI, J BSM 3 HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE B.V.L.N. CHAKRAVARTHI WRIT PETITION No.10448 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 23.04.2025 BSM