APHC010580962024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 30438/2024 Between: Andhra Pradesh State Police Housing Corporation Limited ...PETITIONER AND The Superintendent Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. B V S CHALAPATI RAO 2. SANTHI CHANDRA (Sr. Standing Counsel for CBIC) 3. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao) Heard Sri Anil Kumar Bezawada, learned counsel for the petitioner and Sri Manikanteswara Rao, learned Junior Standing Counsel appearing on behalf of Sri D. V. S. Chalapathi Rao. 2 RRR, J & MRK, J W.P.No.30438 of 2024 2. This Writ Petition has been filed challenging the order of cancellation of registration, dated 09.10.2023, bearing Reference No.ZA371023010181D. 3. The said order of cancellation is said to have been passed on account of non-filing of returns, as required under Section 39 of the Central Goods and Services Tax Act, 2017. 4. Aggrieved by the said order of cancellation, the petitioner has approached this Court, by way of the present Writ Petition. 5. It is the contention of the learned counsel for the petitioner that the writ petitioner is a Public Sector Undertaking of the State of Andhra Pradesh. It is contended that the returns could not be filed as the online system does not permit the petitioner to file returns without payment of tax and such tax could not be paid by the petitioner on account of non-release of funds from the Government. It is further contended that necessary funds have now been released from the Government and the petitioner is now in a position to pay all the taxes along with filing of the necessary returns. 6. Keeping in view the fact that the organization in question, is a Public Sector Organization, under the State of Andhra Pradesh and keeping in view the reasons set out for non-filing of the returns and non-payment of tax, this Court deems it appropriate to set aside the order of cancellation and registration, dated 09.10.2023, with a further direction to restore the 3 RRR, J & MRK, J W.P.No.30438 of 2024 registration of the petitioner, subject to the condition of the petitioner filing returns and depositing all the requisite taxes payable, by the petitioner, within a period of six (06) weeks from the date of restoration of the registration of the petitioner. 7. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ______________________________ MAHESWARA RAO KUNCHEAM, J Date: 08.01.2025 MJA 4 RRR, J & MRK, J W.P.No.30438 of 2024 108 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION No:30438 of 2024 (per Hon’ble Sri Justice R Raghunandan Rao) 08.01.2025 MJA