APHC010641002025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] FRIDAY, THE TWENTY EIGHTH 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: 33096/2025 Between: 1. R S ENTERPRISES, HAVING ITS REGD. PREMISES AT PLOT NO. 542, PHASE I AND II, AUTO NAGAR, GUNTUR, GUNTUR DISTRICT REPRESENTED BY ITS PROPRIETRIX SMT. RESHMA BEGUM SHAIK ...PETITIONER AND 1. THE JOINT COMMISSIONER, (ST) GUNTUR, ANDHRA PRADESH 2. THE ASSISTANT COMMISSIONER ST, KOTHAPETA CIRCLE, JINNA TOWER CENTRE RAJAJI BHAVAN, GUNTUR 3. THE APPELLATE ADDITIONAL COMMISSIONER ST, VIJAYAWADA, ANDHRA PRADESH 4. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI ...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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Order of Rejection of application for condonation of delay in filing revocation application of cancellation of registration vide Application 2 RRR,J & TCDS,J W.P.No.33096 of 2025 Reference Number (ARN) AA371124034376D Dt. 14.06.2025 passed by the 1st Respondent as illegal, arbitrary, violative of the Orders of this Honble Court passed in W.P No. 18403 of 2024 and set aside the same and consequently direct the Respondents to revoke the GST Registration of the Petitioner or to 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 DIRECT the Respondents to not to forfeit the unutilized ITC lying in the Electronic Credit Ledger of the Petitioner pending disposal of the present Writ Petition or to pass Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR,J & TCDS,J W.P.No.33096 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner herein, being aggrieved by cancellation of registration, by an Order, dated 23.07.2024, passed by the 2nd respondent herein, had approached this Court, by way of W.P.No.18403 of 2024. 2. This Court, by a judgment, dated 13.11.2024, had disposed of the Writ Petition with certain directions, including a direction to the 2nd respondent herein – Assistant Commissioner (ST), Kothapeta Circle, Jinna Tower Centre, Rajaji Bhavan, Guntur, to consider the application of the petitioner for revocation of the said cancellation, subject to compliance of the conditions set out, in the judgment. 3. The petitioner has again approached this Court, by way of the present Writ Petition, contending that, the application for revocation, submitted by the petitioner, was not considered by the 2nd respondent and an Order of Rejection, dated 14.06.2025, had been passed by the 1st respondent herein. It is further contended that, the disposal of the revocation application of the petitioner, by the 1st respondent, is contrary to the directions of this Court and would have to be set aside. 4. In view of the fact that, the Orders of this Court have not been complied and there is a violation of the Orders of this Court, the impugned Order of Rejection, passed by the 1st respondent, on 14.06.2025, is set aside and a direction is given to the 2nd respondent to complete the said exercise, in 4 RRR,J & TCDS,J W.P.No.33096 of 2025 accordance with Law, within a period of four (04) weeks from the date of receipt of this Order. 5. Accordingly, this Writ Petition is disposed of. 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:28.11.2025 KPV 5 RRR,J & TCDS,J W.P.No.33096 of 2025 463 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.33096 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 28.11.2025 KPV