APHC010713992025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST 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: 36628/2025 Between: 1. SREE SIVA SAI BUILDERS, (REPRESENTED BY ITS PARTNER) SHAIKSADAK VALI D.NO.2/205, HARIZANAWADA, TADIPATRI, ANANTAPUR, ANDHRA PRADESH-515411. ...PETITIONER AND 1. THE SUPERINTENDENT OF STATE TAX, TADIPATRI RANGE, ANANTAPUR DIVISION, ANDHRA PRADESH-515411 2. THE ASSISTANT COMMISSIONER ST, ANANTAPURDIVISION, GOOTY ROAD, RANI NAGAR-515005. 3. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE(CT), SECRETARIAT, VELAGAPUDI, AMARAVATHI. 522503 ...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 tomay be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus to set aside the GST cancellation order in Form GST REG-19 vide Reference No. ZA370423045183R dated 26.04.2023 and pass such IA NO: 1 OF 2025 2 RRR, J & TCDS, J W.P.No.36628 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 may be pleased to restore the GST registration by staying the operation of the GST registration cancellation order in Form GST REG-19 vide Reference No. ZA370423045183R dated 26.04.2023 thereby protecting the petitioner from restraint of its trade to carry on the business operations and permit Petitioner to carry on the business operations and pass such Counsel for the Petitioner: 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.36628 of 2025 The Court made the following Order: Heard Sri Chiranjeevi Talasila, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax 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 26.04.2023, on the ground of non-filing of the returns and non-payment of taxes. Thereafter, an application for revocation was also dismissed. Aggrieved by the said Order of cancellation dated 26.04.2023 and the Order of dismissal of the application for revocation dated 22.10.2025, the petitioner has now approached this Court, by way of the present Writ Petition. 3. In a similar circumstance, 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 Judgment, 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 16.01.2026. 4 RRR, J & TCDS, J W.P.No.36628 of 2025 4) The 1st 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 1st 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 1st 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 1st respondent shall accept such manual filing. 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: 31.12.2025 MJA 5 RRR, J & TCDS, J W.P.No.36628 of 2025 206 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.: 36628 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 31.12.2025 MJA