'Vf rut APHC010270432025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) •I WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14853 OF 2025 Between: M/s. Maaz Steels, Represented by the Proprietor Sri Shaik Abdul Razack, D.No. 8-28-214, Shop No.48, Phase-1 and Phase-2, Autonagar, Guntur Guntur District, Andhra Pradesh PIN 522001. ...Petitioner AND 1. The Superintendent of Central Tax, Kothapet East Range, Mangalagiri, Guntur, Andhra Pradesh. PIN 522503. 2. Union of India, Represented by the Secretary to Government of India Ministry of Finance, Revenue Department Secretariat, New Delhi-PIN 110 001. 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, PIN 522 503. North Block, Central ...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 impugned alleged show-cause Notice- cum-order in Form GST REG-17 dated 28-12-2020 and the orders of the cancellation of Registration in Form GST REG-19 dated 07-01-2021. 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 in Form GST REG-19 dated 07-01-2021 for the above detailed reasons. Counsel for the Petitioner: J.N VENKATA SURESH KUMAR Counsel for the Respondent Nos. 1 & 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.2: ADDITIONAL SOLICITOR GENERAL OF INDIA The Court made the following order: APHC010270432025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE TWENTY FIFTH 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: 14853/2025 Between: Maaz Steels ...PETITIONER AND The Superintendent Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2. 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 2. Act, 2017, by an order dated 07.01.2021, on the ground of non-filing of the RRR, J&JS,J W.P.No.14853 of 2025 Aggrieved by the said order of cancellation approached this Court, by way of the returns and non-payment of taxes, dated 07.01.2021, the petitioner has now present Writ Petition. In a similar Order, dated circumstance, this Court, by an 16,10.2024, in W.P,No.18308 of 2024, had disposed of the Writ Petition with 3. 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, shall also file draft returns which the petitioner proposes 2) The petitioner to file in the event of the registration of the petitioner being restored. before 11.07.2025. 3) The petitioner shall also deposit all taxes due on or is the Registering Authority-cum-Assigning 4) The 1®^ respondent, who Authority shall receive the application for revocation. 5) The 1®^ respondent revocation and pass orders the application. 6) In the event of the 1 the registration of the petitioner file all the returns due till that date. the payment of such taxes prior to considering shall consider the application of the petitioner for within 15 days from the date of receipt of respondent accepting the plea of the petitioner, shall be restored and the petitioner shall L f 3 RRR, J&JS,J W.P.No. 14853 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, pending miscellaneous applications, if any, shall stand closed. Sd/- K. SRINIVASA RAJU ASSISTANT REGISTRAR //TRUE COPY// dr&OFFICER SE To, 1. The SupejjntendQqt of Central Tax, Kothapet East Range, Mangalagiri, Guntur, Andhra Pradesh. PIN 522503. 2. The Secretary to Government of India, Union of India, Ministry of Finance, Revenue Department, North Block, Central Secretariat, New Delhi-PIN 110 001. 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. One CC to O/o. Assistant Solicitor General of India, High Court of Andhra Pradesh. [OPUC] 7. Two CD Copies TF HIGH COURT DATED:25/06/2025 ORDER WP NO. 14853 OF 2025 I n m:im Current Section DISPOSING OF THE W.P WITHOUT COSTS •J