APHC010587612025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3559] WEDNESDAY, THE FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION NO: 30528/2025 Between: 1. JMA ENGINEERING WORKS, REP. BY ITS PROPRIETOR MR. PAPPUGARI VENKATESWAR REDDY, 20/366,LALATOTA, REVENUE WARD NO 20, GOLLAVEEDI STREET, MAIAPELA, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH,524004. ...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAXES, NELLORE-4 RANGE, NELLORE, ANDHRA PRADESH. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAXES, NELLORE DIVISION, NELLORE, ANDHRA PRADESH. 3. THE COMMISSIONER OF CENTRAL TAXES, GUNTUR COMMISSIONERATE, GUNTUR, ANDHRA PRADESH. 4. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FIOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. 5. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT ...RESPONDENT(S): 2 RRR, J & SS, J W.P.No.30528 of 2025 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 particularly one in the nature 'WRIT OF MANDAMUS a) setting aside the Impugned Order No. ZA371024036629H dated 22.10.2024 issued by respondent for cancellation of the GST registration as being illegal, arbitrary and violative of the principles of natural justice. b) Pass IA NO: 1 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 pleased to suspend the impugned order of the 1st Respondent, dated 26.10.2024, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR, J & SS, J W.P.No.30528 of 2025 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri K. Raghavender Reddy, 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 22.10.2024, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said Order of cancellation, dated 22.10.2024, 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 21.11.2025. 4 RRR, J & SS, J W.P.No.30528 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, interlocutory applications pending, if any shall stand closed. _______________________ R RAGHUNANDAN RAO, J ______________________ SUBHENDU SAMANTA, J Date: 05.11.2025 MJA 5 RRR, J & SS, J W.P.No.30528 of 2025 137 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION No.30528 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 05.11.2025 MJA