\ IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) 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: 11851 OF 2025 / Between: Sri Trikoteswara Swamy Temple, 1/1, Sri Kotappakonda Swamy Temple, Kotappakonda, Narsaraopet, Guntur, Andhra Pradesh - 522601 Rep. by its Executive Officer, Sri. Dasari Chandra Sekhara Rao, S/o. Purushotham, Aged about 53 Years. ...PETITIONER AND 1. Union of India, Represented by its Secretary, Ministry of Finance, NewDelhi-110001. 2. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 3. The Superintendent of Central Tax, Narsaraopet-ll Range, Narsaraopet Guntur District. ...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 particularly in the nature of Writ of MANDAMUS declaring the impugned order of cancellation of the registration of the Petitioner dated 18-05-2024 vide Ref. No. ZA33705240278766 w.e.f. 01-09-2023 contrary to the absence or whisper in the show cause notice about the effective date of cancellation as also cancellation of the registration for the period when the returns were filed in terms of section 39 of the CGST Act in compliance with the exparte as illegal, arbitrary, unfair, improper. lA NO: 1 OF 2Q2fi Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to direct the 3'^ Respondent to open portal to enable the Petitioner to pay the TDS deducted through online and file the returns with proof of payment of GST towards TDS pending disposal of the Writ petition or else the petitioner world suffer serious loss. Counsel for the Petitioner ; SRI M. V. J. K. KUMAR Counsel for the Respondent No.1 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 & 3 : GP FOR COMMERCIAL TAX The Court made the following: ORDER ! 4^ - APHC010237882025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] 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: 11851/2025 Between: Sri Trikoteswara Swamy Temple ...PETITIONER AND Union Of India and Others Counsel for the Petitioner; ...RESPONDENT(S) 1.M VJ KKUMAR 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 18.05.2024, bearing Reference No.ZA3705240278766, issued by the 3'^ 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. 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 09.07.2025; 2) The petitioner shall also file draft returns which the petitionerproposes 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 09.07.2025; 4) The 3'"^ respondent, who is the Registering Authority-cum-Assigning Authority shall receive the paynnent of such taxes prior to considering the application for revocation; 5) The 3'^'^ 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 3'"'^ 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 3'^'^ respondent shall accept such manual filing. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand Sd/- K J RAJA BABW ASSISTANT R^^TRAR SEGTION^FICER closed. //TRUE COPY// To, 1. The Secretary, Union of India, Ministry of Finance, NewDelhi-110001. 2. The Principal Secretary, Revenue (CT) Department. State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 3. The Superintendent of Central Tax, Narsaraopet-ll Range, Narsaraopet, Guntur District. ^ 4. One CC to Sri M. V. J. K. Kumar. Advocate [OPUC] 5. One CC to Sri P. Ponna Rao, Deputy Solicitor General of India [OPUC] ^ 6. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh (OUT) 7. Three C.D. Copies. A HIGH COURT DATED:07/05/2025 ORDER WP.No.11851 of 2025 2025 ^ . Current section DISPOSING OF THE W.P. WITHOUT COSTS