APHC010358802025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [flip's WEDNESDAY,THE TWENTY THIRD 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: 18401 OF ?n7S Between: A. Mahendra,, S/o A. Surya Muni Chintalarayapalem, Tadipatri District, Aged 36 years, R/o.4/658, Ananthapuramu, Ananthapuramu ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, (Commercial Tax) Department, Velagapudi Amaravati. 2. The State Commissioner (ST), Tadipatri, Ananthapuramu District. 3. The Assistant Commissioner Ananthapuramu District. 4. The Superintendent (GST), Vishakapatnam. Revenue (ST-1), Tadipatri circle, Tadipatri ...Respondents ^ Petition under Article 226 of the Constitution circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly in the nature of Writ of Mandamus declaring the of India praying that in the one action of the respondents in not permitting the petitioner to file the returns for reactivation of the GSTIN of ; the petitioner vide GSTIN37BBKPM6391Q1ZM as illegal, arbitrary and violative Articles 14, 16 and 21 of the constitution of India and direct the respondents to permit the petitioner to file GST returns, for reactivation of the GSTIN vide GSTIN37BBKPM6391Q1ZM and to the GSTIN of the petitioner. iA 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 direct the respondents to activate the GSTIN GSTIN37BBKPM6391Q1ZM, pending disposal of this writ petition. Counsel for the Petitioner: SRI GANDHAM RAGHAVENDRA Counsel for the Respondents: GP FOR COMMERCIAL TAX / The Court made the following order: consequently activate of the petitioner vide PAVAN / T APHC010358802025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE TWENTY THIRD 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: 18401/2025 Between: I.A. MAHENDRA,, S/0 A. SURYA MUNI, AGED 36 YEARS, R/0.4/658, CHINTALARAYAPALEM,TADIPATRI, ANANTHAPURAMU,ANANTHAPURAMU DISTRICT. ...PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL REVENUE (COMMERCIAL TAX) DEPARTMENT, SECRETARY, VELAGAPUDI AMARAVATI. 2.THE STATE COMMISSIONER ST, TADIPATRI, ANANTHAPURAMU DISTRICT. 3.THE ASSISTANT COMMISSIONER ST1, TADIPATRI CIRCLE, TADIPATRI, ANANTHAPURAMU DISTRICT. 4.THE SUPERINTENDENT GST, VISHAKAPATNAM. ...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 tomay be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the respondents in not permitting the petitioner to file the returns for reactivation of the GSTIN of the petitioner vide GSTIN37BBKPM639 1Q1ZM 2 as illegal, arbitrary and violative Articles 14, 16 and 21 of the constitution of India and consequently direct the respondents to permit the petitioner to file GST returns, for reactivation of the GSTIN vide GSTIN37BBKPM6391 Q1ZM and to activate the GSTIN of the petitioner 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 t may be pleased to direct the respondents to activate the GSTIN of the petitioner vide GSTIN37BBKPM6391Q1ZM, pending disposal of this writ petition and pass Counsel for the Petitioner: 1.GANDHAM RAGHAVENDRA PAVAN Counsel for the Respondent{S): 1 .GP FOR COMMERCIAL TAX i 3 The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was a registered person under the Goods & Services Tax Act, 2017. Thereafter, the registration came to be cancelled suomoto and the petitioner came to know of this only when the 3'"'^ respondent, by a letter dated 07.02.2025, informed the petitioner that the registration had been cancelled. Thereafter, the petitioner is said to have made a representation, dated 22.02.2025, for revocation of the registration of cancellation. The petitioner now approached this Court by way of the present Writ Petition on the ground that the said representation was not being considered and relies upon the Judgment of this Court, in W.P.No.790 of 2025 wherein, this Court in similar circumstances had permitted the petitioner therein to file an application for revocation with a further direction to the registration authority to consider such application and to pass Orders. 2. In that view of the matter, this Writ Petition is disposed of directing the 3^^ respondent to consider the representation of the petitioner dated 22.02.2025, for revocation of the cancellation of registration and to pass Orders at the earliest and within three weeks from the date of receipt of this Order. There shall be no order as to costs. 3. As a sequel, interlocutory applications pending, if any shall stand Sd/- K.J. RAJA BABU ASSISTANT, REGISTRY closed. //TRUE COPY// SE N OFFICER To, 1. The Principal Secretary, Revenue (Commercial Tax) Department, State of Andhra Pradesh, Velagapudi Amaravati. 2. The State Commissioner (ST), Tadipatri, Ananthapuramu District. 3. The Assistant Commissioner (ST-1), Tadipatri circle, Tadipatri, Ananthapuramu District. 4. The Superintendent (GST), Vishakapatnam 5. One CC to Sri. Gandham Raghavendra Pavan Advocate [OPUC] 6. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT] 7. Two CD Copies gsc HIGH COURT DATED:23/07/2025 ORDER WP NO. 18401 OF 2025 ^Tofano^ S IH AUG 20?5 Current Section ^ DISPOSING THE WP WITHOUT COSTS