SAI KRISHNA CONTRACT WORKS v. THE SUPERINTENDENT OF CENTRAL TAX
WP/31752/2025 · 2025-11-18
R Raghunandan Rao, T C D Sekhar
body2025
DailyLaw.ai
[ 2025 DAILYLAW 50117 (AP) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 50117 (AP) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
APHC010608662025
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: 31752/2025 Between:
1. SAI KRISHNA CONTRACT WORKS, GSTIN - 37DGZPS6105Q1Z5 REP. BY ITS PROPRIETOR, MR. A. SAI KRISHNA 26-2669, IRUVARAM CHECKPOST, CHITTOOR -517125, ANDHRA PRADESH
...PETITIONER AND
1. THE SUPERINTENDENT OF CENTRAL TAX, CHITTOOR -I RANGE CHITTOOR, ANDHRA PRADESH
2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 3. 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 topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in not taking any action to consider the reply filed by the Petitioner on 25.10.2025 in reply to show cause notice dated 11.9.2025 proposing cancellation of the Petitioners GST registration under the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary, without jurisdiction and in violation of
2 RRR,J & TCDS,J W.P.No.31752 of 2025
principles of natural justice, and in violation of rights to carry of business guaranteed under Article 19(1)(g) of the Constitution of India, and consequently direct the authorities to revoke the cancelation of GST registration and to restore the same in the interest of justice, and pass such Counsel for the Petitioner:
1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
1. SANTHI CHANDRA
2. GP FOR COMMERCIAL TAX
3 RRR,J & TCDS,J W.P.No.31752 of 2025
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Learned counsel for the petitioner seeks leave to withdraw the present Writ Petition with a liberty to approach this Court, in the event of any future difficulty. 2. Accordingly, this Writ Petition is dismissed as withdrawn with liberty. 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:19.11.2025 KPV
4 RRR,J & TCDS,J W.P.No.31752 of 2025
166
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND
THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.31752 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
19.11.2025
KPV