APHC010330692025 IN THE HIGH COURT OF ANDHRA PRADES AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16747 OF 2025 Between: Saravana Builders, (Represented by its Proprietor) SivaRami Roddy Kallam 301, Joyan Residency, Vidyanagar, Guntur-522007. ...PETITIONER AND 1. The Assistant Commissioner of Central Tax, Brodipet Range, Guntur Division, Amaravathi Commissionerate. 2. The Union of India, Department of Revenue, Rep. by its Secretary (Revenue), North Block, New Delhi. ...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 a writ, order, or direction more particularly one in the nature of a Writ of Mandamus to set aside the GST cancellation order in Form GST REG-19 vide Reference No. ZA370224033806L dated 20.02.2024. f lA NO: 1 OF 2Q2fi Petition under Section 151 CPC praying that in the circumstances stated in the affidavit fiied in support of the petition, the High Court may be pieased to restore the GST registration by staying the operation of the GST registration cancellation order in Form GST ZA370224033806L dated 20.02.2024 thereby protecting the petitioner restraint of its trade to carry on the business operations and permit Petitioner to carry on the business operations. REG-19 vide Reference No. from Counsel for the Petitioner: SRI CHIRANJEEVI TALASILA Counsel for the Respondent No.1:M/s. SANTHI CHANDRA SC FOR CBIC Counsel for the Respondent No.2: THE ADDL. SOLICITOR GENERAL OF INDIA The Court made the following order: APHC010330692025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) SiiiS [3541] St: WEDNESDAY, THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE 3UMATHI JAGADAM WRIT PETITION NO: 16747/2025 Between; 1.SARAVANA BUILDERS, (REPRESENTED BY ITS PROPRIETOR) SIVARAMI REDDY KALLAM VIDYANAGAR, GUNTUR-522007. 301, JOYAN RESIDENCY ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER OF CENTRAL TAX, BRODIPET RANGE, GUNTUR DIVISION, AMARAVATHI COMMISSIONERATE. 2.THE UNION OF INDIA, DEPARTMENT OF REVENUE, REP. BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. ...RE$PONDENT(S): 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 topleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus to set aside the GST cancellation order in Form GST REG-19 vide Reference No. ZA370224033806L dated 20.02.2024 and pass 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 pleased to restore the GST registration by staying the operation of the GST 2* RRR, J&JSJ W.P.No.1674 7 0/2025 registration cancellation order in Form GST REG-19 vide Reference No. ZA370224033806L dated 20.02.2024 thereby protecting the petitioner from restraint of its trade to carry on the business operations and permit Petitioner to carry on the business operations and pass Counsel for the Petitioner: 1.CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. ■ RRR, J&JS,J W.P.No.16747 of 2025 The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) Heard Sri Chiranjeevi Talasila, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing counsel for CBIC, appearing for the respondents. 2. 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 20.02.2024, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said order of cancellation dated 20.02.2024, 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 24.07.2025. RRR, J &JS,J V' W.P.No.16747 of 2025 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. 7) In the event of any difficulty for the petitioner to file the application online, the same can be filed manually and the 1 accept such manual filing. St 4) The 1 St respondent shall There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- N. NAGAMMA ASSISTANT registrar //TRUE COPY// ‘n^^^FICER SEC To, 1. The Assistant Commissioner Of Central Tax, Brodipet Range, Guntur Division, Amaravathi Commissionerate, Guntur. 2. The Secretary, Department of Revenue, (Revenue), Union of India, North Block, New Delhi. 3. One CC to Sri Chiranjeevi Talasila, Advocate [OPUC] 4. One CC to M/s. Santhi Chandra, SC for CBIC [OPUC] 5. One CC to the Addl. Solicitor General of India, High Court of A.P. at Amaravati[OPUC] 6. Two CD Copies. ssb ■H. •y’' ) HIGH COURT DATED:09/07/2025 ORDER WP No.16747 OF 2025 DISPOSING OF THE W.P. WITHOUT COSTS