\ APHC010339442025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) 0ji?0 PV0^ Vi WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO z' AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 17401 OF 2025 / Between: Ganesh Kumar Tutika, S/o. Sri T.Nagabhushana Rao, 16-9-165, Devangula Veedhi, Andhra Pradesh. aged 35 years Fazulbegpeta, Srikakulam. State of ...Petitioner AND 1. The Assistant Commissioner (ST), Srikakulam. 2. TheStateofAndhraPradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Andhra Pradesh Secretariat, Amaravati. 3. The Union of India, Rep. by its Secretary, Department of Revenue, Ministry of Finance New Delhi. ...Respondents / Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith pleased to issue Writ of Mandamus the High Court may be or any other appropriate Writ or Order l. direction declaring the action of the 1ST Respondent in passing the Order for Cancellation of Registration, dated 06.03.2023 or cancelling the Registration J Certificate with retrospective effect from 30.06.2022 justified and the same is arbitrary, contrary to the provisions of the Central Goods and Service Tax Act 2017 / State Goods and Service Tax Act against Article 14, 19(1)(g) and 21 of the Constitution of India and the is in violation of Principles of without DIN is not 2017, same Natural Justice and Rule of Law, and consequently declare that the Order for Cancellation of Registration in Form GST REG-19, dated 06.03.2023 passed by the 1ST Respondent void and consequently set aside quash the Registration, dated 06.03.2023 passed by the 1ST Respondent by directing the ISTRespondent to restore the Registration Certificate, in the interest of justice. as null and Order for Cancellation of lA NO: 1 OF 2n2fi 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 suspend the operation of the Order for Cancellation of Registration 06.03.2023 passed by the Respondent, direct , dated to restore the same in the interest of Justice and equity, pending disposal of the above Writ otherwise, the Petitioner wiii be put to severe ioss and hardship Petition, as Counsel for the Petitioner: SRI SHAIK JEELANI Counsel for the Respondent Nos. 1 and 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No. 3: ADDITIONAL SOLICITOR OF INDIA BASRA r- GENERAL The Court made the following order: 4 APHC010339442025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] tv?-. WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 17401/2025 Between: 1.GANESH KUMAR TUTIKA, S/0. SRI T.NAGABHUSHANA RAO, AGED 16-9-165, DEVANGULA VEEDHI FAZULBEGPETA, 35YEARS SRIKAKULAM. STATE OF ANDHRA PRADESH. ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER, SRIKAKULAM. 2.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, ANDHRA PRADESH SECRETARIAT, AMARAVATI. 3.THE UNION OF INDIA, REP. BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NEW DELHI. ...RESPONDENT(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 Writ of Mandamus or any other appropriateWrit or Order or direction declaring the action of the 1ST Respondent in passing the Order for Cancellation of Registration, dated 06.03.2023, cancelling the Registration Certificate with retrospective effect from 30.06.2022 without DIN is not justified and the same is arbitrary, contrary to the provisions of the Central Goods and Service Tax Act 2017 / State Goods and Service Tax Act 2017, against Article 14, 19(1)(g) and 21 of the Constitution of India and the J,-. ( • 2 RRR,J & JS,J^ W.P. No. 17401 of2Q25 same is in violation of Principles of Natural Justice and Rule of Law, and consequentlydeclare that the Order for Cancellationof Registration in Form GST REG-19, dated 06.03.2023 passed by the 1ST Respondent, as null and void and consequently set aside quash the Order for Cancellation of Registration, dated 06.03.2023 passed by the 1ST Respondent by directing the ISTRespondent to restore the Registration Certificate, in the interest of justice 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 suspend the operation of the Registration, dated 06.03.2023 passed by the 1 Respondent, direct to restore the same in the interest of Justice and equity, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: Crder for Cancellation of 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1 .GP FCR CGMMERCIAL TAX 3 RRR,J & JS,J * W.P. No. 17401 of 2025 The Court made the following Order: (perHon'ble Sri Justice R. Raghunandan Rao) Heard Sri Shaik Jeelani Basha, 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 06.03.2023, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said Order of cancellation dated 06.03.2023, the petitioner has now approached this Court, by way of the present Writ Petition. 2. 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 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. 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 30.07.2025. 4 RRR,J & W.P.No.17401 0/2025" 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 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 respondent shall accept such manual filing. St 4) The 1 There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. Sd/- K.J. RAJA BABU assistant registrar //TRUE COPY// SECTION OFFICER To, 1. The Assistant Commissioner (ST), Srikakulam. 2. The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Andhra Pradesh Secretariat, Amaravati. 3. The Secretary, Union of India, Department of Revenue, Ministry of Finance New Delhi. 4. One CC to Sri. Shaik Jeelani Basha Advocate [OPUC] 5. One CC to Additional Solicitor General of India [OPUC] 6. Two CCs to GP for Commercial Tax. High Court of Andhra Pradesh [OUT] 7. Two CD Copies GSC HIGH COURT dated : 16/07/2025 ORDER WP NO. 17401 OF 2025 g m AUG 2025 B ^ . Current iieciion *9 DISPOSING THE WP WITHOUT COSTS