APHC010646042025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 33439/2025 Between: 1. VIJAYA DURGA ENGINEERING WORKS, REPT. BY ITS PROPRIETOR MR. PANDU SUDDULA, 3-54/2A, PANDU GARI STREET, VEERABHADRAPURAM-534211 WEST GODAVARI, ANDHRA PRADESH. ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONERST AND APPELLATE AUTHORITY, VIJAYAWADA, NTR DISTRICT. 2. 2. THE ASSISTANT COMMISSIONER ST, TANUKU CIRCLE, TANUKU, ELURU DIVISION. 3 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REV (CT-II) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. 4. 4. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 ...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 to issue any order or direction more particularly one in the nature of Writ of MANDAMUS or any other appropriate Writ or Order or Direction 2 declaring the action of the 2ND Respondent in cancelling the Petitioners GST registration by impugned order dated 30.07.2024 vide Reference No.ZA370724044212R (without DIN) contrary to the provisions of Rule 21A (2A) of the Rules, 2017, as illegal, arbitrary, without jurisdiction and in violation of principles of natural justice and consequently direct the authorities to revoke the cancelation of GST registration and to restore the same in the interest of justice, and pass Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri C.Sanjeeva Rao, learned counsel for the petitioner and the Learned Government Pleader for Commercial Taxes appearing for the respondents. 2. The present writ petition has been filed challenging the cancellation of registration of the petitioner under the Goods and Services Tax Act, 2017, by an order, dated 30.07.2024, on the ground of non-filing of the returns and non- payment of taxes. Aggrieved by the said order of cancellation, dated 30.07.2024, the petitioner has now approached this Court, by way of the present writ petition. 3. In similar circumstances, 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. 4. Following the said order, dated 16.10.2024, this Writ Petition is disposed of with the following directions: 1) The petitioner shall file an application for revocation. 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 31.12.2025. 4) The 2nd respondent, who is the Registering Authority-cum-Assigning Authority shall receive the payment of such taxes prior to considering the application for revocation. 4 5) The 2nd respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application. 6) In the event of the 2nd 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 application online, the same can be filed manually and the 2nd respondent shall accept such manual filing. 8) There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 10.12.2025 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 33439/2025 Date: 10.12.2025 KA 6