IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 11392 OF 2025 Between: M/s Dutha Pati Traders, Represented by the Proprietor Sri Duthapati Sreenivasulu, D.No. 7/194, Near Pamulavaripalem, Chinthopu, Indukurupeta Mandal, SPRS District, Andhra Pradesh PIN 524314 Mahalakshmi Temple, Nellore ...Petitioner AND 1 The Goods and Services Tax Officer, Nellore-lll Circle, Narthaki Centre, R.R.Street, SPS Nellore District, Andhra Pradesh. PIN 524001 2. Appellate Authority at Tirupathi, Flat No 101, Thunga Residency, Rani Paranthaka Devi Marg, Koraameenugunta, Renigunta Road, Tirupathi- PIN 517501. 3. 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 522 503. PIN - ...Respondents Petition under Article 226 of the Constitution of India the circumstances stated in the affidavit filed therewith praying that in 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- cadse Notice in Form GST REG-17 dated 07-03-2020 and the alleged order of the cancellation of Registration dated 21-03-2020 issued by the Respondent No 1 and the endorsement of the Respondent No 2 dated 01-2025. 27- 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 orders of the cancellation of registration dated 21- 03-2020 and the endorsement dated 27-01-2025 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: € APHC010218632025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) ■'is [3541] B WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 11392/2025 Between: ...PETITIONER M/s Dutha Pati Traders AND ...RESPONDENT(S) The Goods And Services Tax Officer and Others Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent{S): 1. The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) Heard Sri J.N Venkata Suresh Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 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 21.03.2020, on the ground of non-filing of the 2. 2 RRR, J &JS,J W.P.No.ll392of2025 returns and non-payment of taxes. Aggrieved by the said order of cancellation dated 21.03.2020, the petitioner has now approached this Court, by way of the present Writ Petition. 3. 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. Following the said Judgment, this Writ Petition is disposed of with 4. 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 03.07.2025. 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 RRR, J&JS,J W.P.No.11392 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, pending miscellaneous applications, if any, shall stand SD/- N NAGAMMA ASSISTANT REGISTRAR As a closed. //TRUE COPY// SECTION OFFICER To, 1. The Goods and Services Tax Officer, Nellore-lll Circle, Narthaki Centre R.R.Street, SPS Nellore District, Andhra Pradesh. PIN 524001. 2. Appellate Authority at Tirupathi, Flat No 101, Thunga Residency, Rani Paranthaka Devi Marg, Koraameenugunta, Renigunta Road, Tirupathi- PIN 517501. 3. 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. 4. One CC to Sri. J.N Venkata Suresh Kumar Advocate [OPUC] 5. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT] 6. Three CD Copies GSC HIGH COURT DATED:18/06/2025 ORDER WP.No.11392 of 2025 X 0; C5 % 1 ss DISPOSING THE WP WITHOUT COSTS