1 RRR,J & BVLNC,J W.P.No.21056/2024 APHC010410582024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 21056/2024 Between: Hinduja Constructions ...PETITIONER AND Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. S SURI BABU Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri S. Suribabu, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax, appearing for the respondents. 2. The husband of the petitioner had been registered under the GST Act. He had passed away on 25.06.2024. Even during the life time of the husband of the petitioner, the registration given to him was cancelled by the 1st respondent, by proceedings, dated 28.07.2023. The reason for cancellation is said to be that returns had not been furnished for the prescribed periods. 2 RRR,J & BVLNC,J W.P.No.21056/2024 The husband of the petitioner had thereupon filed an application, dated 21.08.2023, seeking revocation of the cancellation. The 1st respondent, by proceedings, dated 26.08.2023, revoked the cancellation proceedings. However, the portal could not be opened for filing of returns. On this ground, the 1st respondent again issued another show cause notice, dated 05.09.2023, calling upon the husband of the petitioner to show cause as to why the registration could not be cancelled again. Apart from this, the show cause notice also stated that the registration had been suspended with effect from 05.09.2023. Thereafter, the 1st respondent, by proceedings dated 23.09.2023, again cancelled the registration certificate of the husband of the petitioner on the ground that the returns have not been filed. 3. Subsequently, the husband of the petitioner had passed away on 25.06.2024. Thereafter, the petitioner, as the legal heir of her husband, sought to clear the dues and file returns in relation to her late husband. For this purpose, she has approached this Court by way of the present writ petition for setting aside the order of cancellation, dated 23.09.2023. 4. There does not appear to be any dispute that the taxes due from the husband of the petitioner had been paid. However, the petitioner is also willing to discharge any of the taxes that may still remain due on account of her husband’s registration. 5. In view of the fact that the petitioner is only seeking to discharge all the tax liabilities of her husband, it would be appropriate to grant her an opportunity to do so. 3 RRR,J & BVLNC,J W.P.No.21056/2024 6. For this purpose, this writ petition is disposed of with the following directions. 1. The order of cancellation of registration of the husband of the petitioner, issued by the 1st respondent on 23.09.2023, is set aside. 2. The 1st respondent shall enable the account of the husband of the petitioner so as to permit the petitioner to verify the returns filed till now and to file the subsequent returns that need to be filed. 3. The petitioner shall be entitled to file the returns, in the place of her husband. 4. It would be open to the petitioner to clear all the tax dues that have arisen in the course of the business of her husband. 5. For the purpose of the aforesaid order, the petitioner shall also submit a certificate of death of her husband. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any shall stand closed. _______________________ R. RAGHUNANDAN RAO, J _________________________ B.V.L.N. CHAKRAVARTHI, J Js. 4 RRR,J & BVLNC,J W.P.No.21056/2024 THE HON’ABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE B.V.L.N. CHAKRAVARTHI WRIT PETITION No.21056 of 2024 (per Hon’ble Sri Justice R Raghunandan Rao) 23rd April, 2025 Js.