APHC010372022025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) 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: 18899 OF 2025 Between: M/s. M.R. METALS 14-651, MGR Street, Chittor, Chitoor District, Andhra Pradesh. Represented by its Proprietor Mr. RAFI AZGAR. >» x ...Petitioner AND 1. The Assistant Commissioner (ST), Chittoor-1 Circle, Chittoor District, Andhra Pradesh. 2. The Chief Commissioner of State Tax, Government of Andhra Pradesh, Door No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501. 3. State of Andhra Pradesh, (Revenue)(GST) Department, Amaravathi, Guntur District. Rep. by its Principal Secretary Secretariat Building, Velagapudi, ...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 of Mandamus or any other appropriate writ or order / or direction by declaring the inaction of the 1st respondent in disposing off the application filed by the petitioner on 09-07- 2024 seeking restoration of cancelling the registration and continuing the suspension till date is illegal, arbitrary, high-handed without authority of law and jurisdiction and in violation of principles of natural justice, in violation of Section 30 of CGST/APGST Act, 2017, read with Rule 23 of CGST/APGST Rules, 2017 and in violation of Article 19, 21 of the Constitution of India. 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 direct the 1st respondent to forthwith revoke the suspension of the registration of the petitioner pending disposal of the writ petition as otherwise the petitioner would be put to irreparable loss and hardship. Counsel for the Petitioner: SRI V SIDDHARTH RtUUY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order: APHC010372022025 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: 18899/2025 Between; 1.M/S. M.R. METALS,, 14-651, MGR STREET, CHITTOR, CHITOOR DISTRICT, ANDHRA PRADESH. PROPRIETOR MR. RAFI AZGAR. PROPRIETOR MR. RAFI AZGAR. REPRESENTED BY ITS ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER ST, CHITTOOR-1 CIRCLE CHITTOOR DISTRICT, ANDHRA PRADESH. 2.THE CHIEF COMMISSIONER OF STATE TAX, GOVERNMENT OF ANDHRA PRADESH, DOOR NO. 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH-522501. 3.STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY (REVENUE)(GST) DEPARTMENT BUILDING,VELAGAPUDI,AMARAVATHI,GUNTURDISTRICT. SECRETARIAT ...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 a Writ of Mandamus or any other appropriatewrit or order or direction by declaring the inaction of the 1st respondent in disposing off the application filed by the petitioner on 09-07- 2024 seeking restoration of cancelling the registration and continuing the suspension till date is illegal, arbitrary, high-handed without authority of law and iurisdiotion GbT/APGST Act, 2017, read with Rule 23 of CGST/APGST and in violation of Article 19, 21 of the Constitution lA NO: 1 OF 20?.^ in the^’affitvirn'd in the circumstances stated Ly be olea d T " d”^”^ be pleased may be pleased to direct the 1st respondent to forthwith suspension of the registration of the petitioner petition as otherwise hardship. Counsel for the Petitioner: 1.V SIDDHARTH REDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX Rules, 2017 of India and pass such revoke the pending disposal of the writ the petitioner would be put to irreparable loss and 3 The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The registration of the petitioner under the Goods & Service Tax Act, 2017, had been cancelled by an Order dated 15.07.2023. Thereafter, the petitioner sought revocation of the said cancellation by a representation dated 09.07.2024. Aggrieved by the same, the petitioner has approached this Court by way of W.P.No.23518 of 2023 challenging the Order of cancellation. This Writ Petition came to be dismissed, on 19.06.2024 permitting the petitioner to file an application for revocation of the cancellation of registration. Thereafter, the petitioner had filed an appeal on 09.07.2024, before the 1®' respondent, seeking revocation of cancellation of registration. 2. The petitioner has approached this Court by way of the present Writ Petition contending that the said representation has not been disposed of for the last one year and non-disposal of the representation has adversely affected the rights and interest of the petitioner. As there has been a delay in the disposal of the said representation of the petitioner, it would be appropriate to dispose of the present Writ Petition directing the 1®^ respondent to pass orders on the representation of the petitioner dated 09.07.2025, within a period of three weeks from the date of receipt of this Order. 3. 4. Accordingly, this Writ Petition is disposed of. 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// OFFICER To, Assistant Commissioner (ST), Chittoor-1 Circle, Chittoor District, Andhra Pradesh. Chief Commissioner of State Tax, Government of Andhra Pradesh, Door No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, inti ir niQtrir.t Anrlhra Pradesh-522501. 1. The 2. The 3. The Principal Secretary, State of Andhra Pradesh, (Revenue)(GST) Department, Secretariat Building, Velagapudi, Amaravathi, Guntur District. 4. One CC to Sri. V Siddharth Reddy Advocate [OPUC] 5. Two CCs to GP for Commercial Tax High Court of Andhra Pradesh [OUT] 6. Two CD Copies GSC ii HIGH COURT DATED:23/07/2025 ORDER WP NO. 18899 OF 2025 ^ 21 AUG 2025 )S ^—<ntS«ctiQiLXl’V DISPOSING THE WP WITHOUT COSTS