APHC010234142025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE ^ ^ o PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12131 OF 2025 Between: M/s Saleem Traders, Represented by the Proprietor; Sri Shaik Noor Mohammad, Door No 18/500, Lakshmi Towers, Opp.Triveni Cine Complex, Anantapuram, Anantapuram District, Andhra Pradesh, PIN 515001 ...Petitioner AND 1. Superintendent of Central Tax, Anantapur-2 GST Range Ananatpuramu District, Andhra Pradesh. PIN. 515001. 2. Union of India, Represented by the Secretary to Government of India, Ministry of Finance, Revenue Department, North Block, Central Secretariat, New Delhi - PIN. -110 001. ...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 alleged show-cause Notice to cancel the registration-cum-order of suspending the registration in Form GST REG-17/31 dated 05-11-2024 and also the alleged orders of cancellation of Registration in Form GST REG-19 dated 13-01-2025. 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 Fligh Court may be pleased to suspend the order of the cancellation of registration in Form GST REG-19 dated 13-01-2025, for the above detailed reasons. Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR Counsel for the Respondent No.1: MS. SANTHI CHANDRA (SC FOR CBIC) Counsel for the Respondent No.2; SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) The Court made the following order: 1 RRR, J &TCDS, J \/V,P.No.12131 of 2025. APHC010234142025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) / ■ u [3529] WEDNESDAY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:12131 of 2025 Between: ...PETITIONER M/s Saleem AND ...RESPONDENT(S) Superintendent Of Central Tax and Others Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent{S): 1. Court made the following Order: (Per Hon’bfe Sri Justice R. Raghunandan Rao) Heard Sri J.N. Venkata Suresh Kumar, learned counsel appearing for and learned G.P. for Commercial Tax appearing for the the petitioner respondents. 2 RRR, J & TCDS, J W,P.No.12131 of 2025. The petitioner has approached this Court by way of the present Writ Petition challenging the cancellation of registration, dated 13.01.2025, bearing Reference No.ZA37012502291 IV, issued by the 1"' respondent. 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. 2. 3. 4. Following the said Judgment, this Writ Petition is disposed of with the following directions: 1) The petitioner shall file an application for revocation of cancellation of the registration of the petitioner on or before 27.08.2025. 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 27.08.2025. 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 petitioner shall file all the returns due till that date. 3 4 RRR, J &TCDS, J W.P.No.12131 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. As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- A.VIJAYA BABU ASSISTANT REGISTRAR //TRUE COPY// 0}^ SECTION OFFICER To, 1. The Superintendent of Central Tax, Ananatpuramu District, Andhra Pradesh. PIN. 515001. 2. The Secretary, Union of India, Government Anantapur-2 GST Range of India, Ministry of Finance, Revenue Department, North Block, Central Secretariat, New Delhi-PIN-110 001. 3. One CC to Sri J.N Venkata Suresh Kumar, Advocate [OPUC] 4. One CC to Ms. Santhi Chandra (SC for CBIC) Advocate [OPUC] 5. One CC to Sri Pasala Ponna Rao, Deputy Solicitor General High Court of Andhra Pradesh. [OPUC] 6. Two CD Copies of India, TF HIGH COURT DATED:06/08/2025 ORDER WP NO. 12131 OF 2025 DISPOSING OF THE W.P., WITHOUT COSTS