APHC010514142025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE NINETEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26644/2025 Between: 1. M/S. VIJAY HOME APPLIANCES LIMITED,, 27-26-15, GUDAVALLIVARI STREET, VIJAYAWADA, KRISHNALANKA, ANDHRA PRADESH-520002. REPRESENTED BY ITS AUTHORIZED SIGNATORY, SRI.BATCHU MURALI, S/O.BATCHU SIVA SANKAR RAO, AGED ABOUT 52 YEARS ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, AP. 2. THE ASSISTANT COMMISSIONER ST, GOVERNORPET CIRCLE, (FORMERLY DESIGNATED AS ASSISTANT COMMISSIONER, KRISHNALANKA CIRCLE), VIJAYAWADA, ANDHRA PRADESH. ...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 a Writ of Mandamus to set aside the GST cancellation order in Form GST REG-19 vide Reference No. ZA3708190294650 dated 13-02-2019 IA NO: 1 OF 2025 2 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 restore the GST registration by staying the operation of the GST registration cancellation order in Form GST REG-19 vide Reference No. ZA3708190294650 dated 13-02-2019 thereby protecting the petitioner from restraint of its trade to carry on the business operations and permit Petitioner to carry on the business operations Counsel for the Petitioner: 1. M RAVINDRA 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) The petitioner has approached this Court by way of the present Writ Petition challenging the cancellation of registration, dated 13.02.2019, bearing Reference No.ZA3708190294650, issued by the 2nd respondent. 2. 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. 3. Following the said Judgment, this Writ Petition is disposed of with the following directions: 1) The petitioner shall file an application for revocation of the cancellation of the registration of the petitioner on or before 10.12.2025; 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 10.12.2025; 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; 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. There shall be no order as to costs. 4 As a sequel, interlocutory applications pending, if any shall stand closed. _______________________ R. RAGHUNANDAN RAO, J. _________________ T.C.D. SEKHAR, J. Dated: 19.11.2025 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR W.P.No.26644/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 19.11.2025 BSM