IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 31512 OF 2024 Between: Madeti Sai, Sole Proprietor of M/s Sri Sai Varalakshmi Traders having its registered office at 44/132, Sivaji Center, Salur, Vizianagaram, Andhra Pradesh, 535591 GSTIN 37CUZPM6838F1ZQ ...Petitioner AND 1. The State of Andhra Pradesh, rep. by its Principal Secretary, State Tax Department, Secretariat Buildings, Velagapudi, Amaravati 2. Superintendent (ST), Parvathi Puram, Vizianagaram, Andhra Pradesh ...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 or an Order or Direction, more particularly in the nature of a Writ of Mandamus, declaring the Show Cause Notice for Cancellation of Registration dated 03/01/2024 bearing Reference Number ZA370124003999C issued by Respondent No. 2 and the Order for Cancellation of Registration dated 05/02/2024 bearing Reference Number ZA370224005732W passed by Respondent No. 2 cancelling the Goods and Services Tax Registration of the Petitioner on the ground that there is a delay of six months in furnishing returns, as arbitrary, illegal, a colorable exercise of power, and contrary to the provisions of the Central Goods and Services Tax Act, 2017. The impugned actions are also violative of the fundamental rights guaranteed to the Petitioner under Articles 14, 19, and 21 of the Constitution of India. It is prayed that this Hon'ble Court may be pleased to consequently set aside the same. r lA NO: 1 OF 2024 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 Show Cause Notice for Cancellation of Registration dated 03/01/2024 bearing Reference Number ZA370124003999C and the Order for Cancellation of Registration dated 05/02/2024 bearing Reference Number ZA370224005732W passed by Respondent No. 2. These impugned actions are violative of the fundamental rights guaranteed to the Petitioner under Articles 14, 19, and 21 of the Constitution of India. It is further prayed that this Hon’ble Court. Counsel for the Petitioner: M/s JYOTHI RATNA ANUMOLU Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order: % APHC010604782024 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: 31512/2024 Between; Madeti Sai ...PETITIONER AND ...RESPONDENT(S) The State Of Ap and Others Counsel for the Petitioner: 1.JYOTHI RATNAANUMOLU Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 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 05.02.2024, bearing Reference No.ZA370224005732W, as well as the show-cause notice, dated 03.01.2024, bearing Reference No.ZA370124003999C, issued by the 2'''' respondent. In a similar circumstance, this Court, by an Order, dated 2. 16.10.2024, in W.P.No.18308 of 2024, had disposed of the Writ Petition with certain directions. Following the said Judgment, this Writ Petition is disposed of with 3. the following directions: 2 1) The petitioner shall file an application for revocation of the cancellation of the registration of the petitioner on or before 22.01.2025; 2) The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored; 3) The petitioner shall also deposit all taxes due on or before 22.01.2025; 4) The 2^^ respondent, who is the Registering Authority-cum-Assigning Authority shall receive the payment of such taxes prior to considering the application for revocation; 5) The 2'''' respondent shall consider the application of the petitioner revocation and pass orders within 15 days from the date of receipt of the application; for 6) In the event of the 2""^ 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; 7) In the event of any difficulty for the petitioner to file the online, the same can be filed manually and the 2 accept such manual filing. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand Sd/- Wl. SRINIVAS ASSISTANT REGISTRAR application nd respondent shall closed. //TRUE COPY// SECTION OFFICER To 1. The Principal Secretary, State Tax Department, State of Andhra Pradesh, Secretariat Buildings, Velagapudi, Amaravati. 2. The Superintendent (ST), Parvathi Puram, Vizianagaram, Andhra Pradesh 3. One CC to M/s. Jyothi Ratna Anumolu Advocate [OPUC] 4. Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT] 5. Three CD Copies GSC HIGH COURT DATED:08/01/2025 If: ORDER WP.No.31512 of 2024 DISPOSING OF THE WP WITHOUT COSTS