APHC010414742025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) o 3 ‘ WEDNESDAY,THE THIRTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE > PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO At^D THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21452 OF 2025 Between: Veerla Bhaskara Rao, S/o. Balakrishna Murhti, Age 45 years, (Represented by the Proprietor) Plot No. 12, Sri Shirdi Sai Nagar, Velpur, Kankipadu Mandal, Krishna District - 521256. ...PETITIONER AND 1. The Assistant Commissioner, Penamaluru Corcle, Vijayawada III Division, Krishna District 2. The Union of India, Department of Revenue, Rep. by its Secretary (Revenue), North Block, New Delhi. 3. The Principal Secretary Revenue, (CT) Dept., State of Andhra Pradesh, Velagapudi, Amaravati. ...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, order, or direction, more particularly one in the nature of Mandamus to set aside the impugned GST Registration cancellation order issued in Form GST REG-19, vide Order NO.ZA370424002127Y dated 02/04/2024 and to consequently, direct the Respondents to restore the .r petitioners GST registration (GSTIN 37AGPPV3517J1ZR) forthwith, especially in view of the fact that the petitioner had already filed all the pending returns and paid the dues. i 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 suspend the operation of the impugned GST Registration cancellation order issued in Form GST REG-19, vide Order No.ZA370424002127Y dated 02/04/2024 and permit the petitioner to continue business operations, pending disposal of the main writ petition. Counsel for the Petitioner: SRI GANIPAY SUNEEL KUMAR Counsel for the Respondent Nos.1 & 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.2: THE ADDL. SOLICITOR GENERAL OF INDIA The Court made the following order: APHC010414742025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21452/2025 Between; 1.VEERLA BHASKARA RAO, S/0. BALAKRISHNA MURHTI, AGE 45 YEARS, (REPRESENTED BY THE PROPRIETOR) PLOT NO. 12, SRI SHIRDI SAI NAGAR, VELPUR, KANKIPADU MANDAL, KRISHNA DISTRICT-521256. ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER, PENAMALURU CORCLE, VIJAYAWADA III DIVISION, KRISHNA DISTRICT 2.THE UNION OF INDIA, DEPARTMENT OF REVENUE, REP. BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. 3.THE PRINICIPAL SECRETARY REVENUE, (CT) DEPT., STATE OF ANDHRA PRADESH, VELAGAPUDI, AMARAVATI. ...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, order, or direction, more particularly one in the nature of Mandamus to set aside the impugned GST Registration cancellation order issued in Form GST REG-19, vide Order ZA370424002127Y dated 02/04/2024 and to consequently, direct the Respondents to restore the Petitioners GST registration (GSTIN No. 2 i/ 37AGPPV3517J1ZR) forthwith, especially in view of the fact that the petitioner had already filed all the pending returns and paid the dues and to 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 impugned GST cancellation order issued in Form GST REG-19, vide Order No. ZA370424002127Y dated 02/04/2024 and permit the petitioner to continue business operations, pending disposal of the main writ petition and to pass Counsel for the Petitioner: Registration 1.GANIPAYSUNEEL KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 3 -ir made the following Order; (perHon’ble Sri Justice R. Raghunandan Rao) The Court petitioner has approached this Court by way of the present Writ Petition challenging the cancellation of registration, dated 02.04,2024, Reference No.ZA370124002127Y, issued by the 1®^ respondent. Order, dated The 1 bearing similar circumstance, this Court, by an of 2024, had disposed of the Writ Petition with 2. In a 16.10.2024, in W.P.No.18308 certain directions. said Judgment, this Writ Petition is disposed of with Following the the following directions; 1) The petitioner shaii fiie an appiication for revocation of the canceilation or before 03.09.2025; 3. of the registration of the petitioner on shall also file draft returns which the petitioner proposes 2) The petitioner to file in the .event of the registration of the petitioner being restored; before 03.09.2025; 3) The petitioner shall also deposit all taxes due on or is the Registering Authority-cum-Assigning the payment of such taxes prior to considering 4) The 1®‘ respondent, who Authority shall receive the application for revocation; 5) The 1"‘ respondent revocation and pass orders the application; 6) In the event of the 1 the registration of the petitioner file all the returns due till that date; shall consider the application of the petitioner for within 15 days from the date of receipt of respondent accepting the plea of the petitioner, shall be restored and the petitioner shall difficulty for the petitioner to file the application filed manually and the 1®' respondent shall There shall be no order as to costs. 7) In the event of any online, the same can be accept such manual filing. -r*' - 4 As a sequel, interlocutory applications pending, if any shall stand closed. Sd/- M. PRABHAKAR RAO ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Assistant Commissioner, Penamaluru Circle, Vijayawada III Division, Krishna District 2. The Secretary (Revenue), Department of Revenue, Union of India, North Block, New Delhi. 3. The Principal Secretary Revenue, (CT) Dept., State of Andhra Pradesh, Velagapudi, Amaravati. 4. One CC to Sri Ganipay Suneel Kumar, Advocate [OPUC] 5. One CC to the Additional Solicitor General of India, High Court of A.P.[OPUC] 6. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT] 7. Two CD Copies. ssb HIGH COURT DATED:13/08/2025 # ORDER WP No.21452 OF 2025 ^ 0 “i SEP 2025 y' rrij Co DISPOSING OF THE W.P. WITHOUT COSTS