I APHC010373472025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) SMS WEDNESDAY,THE TWENTY THIRD DAY OF JULY J TWO THOUSAND AND TWENTY FIVE | PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 18882 OF 2Q2fi Between: Sree UGCL Projects Limited, (Formerly known as M/s. United Global Corporation Limited), No. 1, Ashoka Pride Complex, 2nd Floor Ashoka Pillar Junction, 3rd Cross Road, 1st Block, Jayanagar’ Bengaluru, Karnataka - 560011, State of Karnataka, Rep by its Director Mr. Vamsidhar Myneni ...Petitioner ^ AND 1. The Assistant Commissioner (ST) Andhra Pradesh. Gajuwaka, Visakhapatnam - II, 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. 4. The Central Board of Indirect Taxes and Customs, Rep. by Its Chairman, Ministry of Finance, Department of Revenue, North Block Central Secretariat, New Delhi - 100 001. ...Respondents Petition under Article 226 of the Constitution of India praying that in the oircumstances stated In the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or 0^ direction declaring the action of the 1st Respondent in isssuing bald and cryptic Order for Cancellation of Registration, dated 09.08.2023 assigning any good and without sufficient reasons, cancelling the Registration Certificate with retrospective effect from 01.07.2023 without generating DIN without signature of the officer concerned is not justified and the same iIS 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) same is in violation of Principles of and 21 of the Constitution of India and the Natural Justice and Rule of Law, and Cancellation of Registration in Form GST REG-19, dated 09.08.2023 issued by the 1st Respondent, as nuii and void and consequentiy quash the Order for Cancellation of Registration, dated Respondent by directing the 1st Respondent to restore the Registration Certificate, in the interest of justice and equity. consequently set aside the Order for 09.08.2023 issued by the 1st lA NO: 1 OF 202.*^ 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 pleased to suspend the operation of the Order for Canceiiation of Registration, dated 09.08.2023 issued by the 1st Respondent, in the interest of Justice and equity, pending disposal of the above Writ Petition, Petitioner will be put to severe loss and hardship. as otherwise, the Counsel for the Petitioner: SRI SHAIK JEELANI Counsel for the Respondent Nos. 1 and 2: Counsel for the Respondent No. 3: ADDITIONAL SOLICITOR OF INDIA Counsel for the Respondent No.4: SRI SANTHI CHANDRA The Court made the following order: BASHA GP FOR COMMERCIAL TAX GENERAL - SC FOR CBIC APHC010373472025 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 SUWIATHI JAGADAM WRIT PETITION NO: 18882/2025 Between; 1.SREE UGCL PROJECTS LIMITED, (FORMERLY KNOWN AS M/S. UNITED GLOBAL CORPORATION LIMITED), NO. 1, ASHOKA PRIDE COMPLEX, 2ND FLOOR, ASHOKA PILLAR JUNCTION, 3RD CROSS ROAD, 1ST BLOCK, JAYANAGAR, BENGALURU, KARNATAKA - 560011, STATE OF KARNATAKA, REP. BY ITS DIRECTOR MR. VAMSIDHAR MYNENI ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER ST, (ST), VISAKAPATNAM - II, ANDHRA PRADESH. GAJUWAKA 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. 4.THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS CHAIRMAN, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 100 001. ...RESPONDENT(S); 2 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 appropriate Writ or Order or direction declaring the action of the 1st Respondent in isssuing bald and cryptic Order for Cancellation of Registration, dated 09.08.2023 without assigning any good and sufficient reasons, cancelling the Registration Certificate with retrospective effect from 01.07.2023 without generating DIN, without signature of the officer concerned 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 same is in violation of Principles of Natural Justice and Rule of Law, and consequently set aside the Order for Cancellation of Registration in Form GST REG-19, dated 09.08.2023 issued by the 1st Respondent, as null and void and consequently quash the Order for Cancellation of Registration, dated 09.08.2023 issued by the 1st Respondent by directing the 1st Respondent to restore the Registration . Certificate, in the interest of justice and equity 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 Order Registration, dated 09.08.2023 issued by the 1st Respondent, 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; for Cancellation of 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 The Court made the following Order; (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner has approached this Court by way of the present Writ Petition challenging the cancellation of registration, dated 09.08.2023, bearing Reference No.ZA370823017052U, issued by the 1^* respondent. 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. 2. Following the said Judgment, this Writ Petition is disposed of with 3. the following directions; The petitioner shall file an application for revocation of the cancellation of the registration of the petitioner on or before 13.08.2025; The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored; 1) 2) The petitioner shall also deposit all taxes due on or before 13.08.2025; 3) The 1®* respondent, who is the Registering Authority-cum-Assigni ng Authority shall receive the payment of such taxes prior to considering the application for revocation; 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; 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; 4) 5) 6) 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. 7) 4 As a sequel, interlocutory applications pending, if any shall stand closed. Sd/- KJ.RAJA BABU ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, (ST), Gajuwaka, Visakapatnam 1. The Assistant Commissioner Andhra Pradesh. Revenue (CT) Department, State of Andhra 2. The Principal Secretary Andhra Pradesh Secretariat, Amaravati. Pradesh 3. The Secretary, Union of India Department of Revenue, Ministry of Finance, New Delhi. 4. The Chairman, Central Board of Indirect Taxes and Customs, Ministry North Block, Central Secretariat, of Finance, Department of Revenue New Delhi - 100 001. 5. One CC to Sri. Shaik Jeelani Basha Advocate [OPUC] 6. OneCCto Sri . Santhi Chandra SC for CBIC [OPUC] Deputy Solicitor General of India [OPUC] GP For Commercial Tax, High Court of Andhra Pradesh 7. OneCCto 8. Two CCs to [OUT] 9. Two CD Copies GSC ■ « HIGH COURT DATED:23/07/2025 ANDh^ I {HAUGJIWi ^ * Current ^uon . ORDER WP NO. 18882 OF 2025 fi9/. DISPOSING THE WP WITHOUT COSTS