APHC010408392026 IN THE HIGH COURT OF ANDHRA PRADESH (Special Original Jurisdiction) WEDNESDAY, THE 30 THE HON’BLE SRI JUSTICE NINALA JAYASURYA THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No: Between: 1. SHRUTHIKESH INDUSTRIES PRIVATE LIMITED, MADDALA SATISH KUMAR, S/o.MADDALA CHAKRAPANI RAO, AGED ABOUT 36 YEARS, AUTHORIZED REPRESENTATIVE OF SHRUTHIKESH INDUSTRIES PRIVATE LIMITED, H. NO 101, BLOCK MANSION BUILDING, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH 2. MADDALA SATISH KUMAR, S/O MADDALA CHAKRAPANI RAO, AGED ABOUT 36 YEARS, AUTHORIZED REPRESENTATIVE OF SHRUTHIKESH INDUSTRIES PRIVATE LIMITED, R/O VEERABHADRA NILAYAM, RAGHAVENDRA NAGAR COLONY, NEAR SRINAYAKI SCHOOL, 'QUTGBULLAPUR, HYDERABAD. 1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECR DELHI - 110001. 2. THE SUPERINTENDENT OF CENTRAL TAX, O/O. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, AUTO NAGAR RANGE, VIJAYAWADA CGST DIVISION, D. NO. 55 3RD FLOOR, NEAR COO COMPLEX, ROAD NO. 2, INDUSTRIAL ESTATE, AUTO NAGAR, VIJAYAWADA 1 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE 30th DAY OF SEPTEMBER 2026 PRESENT THE HON’BLE SRI JUSTICE NINALA JAYASURYA THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No: 22630 of 2026 SHRUTHIKESH INDUSTRIES PRIVATE LIMITED, MADDALA SATISH KUMAR, S/o.MADDALA CHAKRAPANI RAO, AGED ABOUT 36 YEARS, AUTHORIZED REPRESENTATIVE OF SHRUTHIKESH INDUSTRIES PRIVATE LIMITED, H. NO 101, BLOCK MANSION BUILDING, MURALI NAGAR, TANKASALA STREET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520007. MADDALA SATISH KUMAR, S/O MADDALA CHAKRAPANI RAO, AGED ABOUT 36 YEARS, AUTHORIZED REPRESENTATIVE OF SHRUTHIKESH INDUSTRIES PRIVATE LIMITED, R/O NILAYAM, RAGHAVENDRA NAGAR COLONY, NEAR SRINAYAKI SCHOOL, 'QUTGBULLAPUR, HYDERABAD. ...PETITIONER(S) AND THE UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW THE SUPERINTENDENT OF CENTRAL TAX, O/O. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, AUTO NAGAR RANGE, VIJAYAWADA CGST DIVISION, D. NO. 55-17-3, C-14 AND PC 3RD FLOOR, NEAR COO COMPLEX, ROAD NO. 2, INDUSTRIAL TE, AUTO NAGAR, VIJAYAWADA - 520007. IN THE HIGH COURT OF ANDHRA PRADESH [3543] SHRUTHIKESH INDUSTRIES PRIVATE LIMITED, MADDALA SATISH KUMAR, S/o.MADDALA CHAKRAPANI RAO, AGED ABOUT 36 YEARS, AUTHORIZED REPRESENTATIVE OF SHRUTHIKESH INDUSTRIES PRIVATE LIMITED, H. NO 101, BLOCK - 1, SAI MURALI NAGAR, TANKASALA STREET, 520007. MADDALA SATISH KUMAR, S/O MADDALA CHAKRAPANI RAO, AGED ABOUT 36 YEARS, AUTHORIZED REPRESENTATIVE OF SHRUTHIKESH INDUSTRIES PRIVATE LIMITED, R/O NILAYAM, RAGHAVENDRA NAGAR COLONY, NEAR SRINAYAKI SCHOOL, 'QUTGBULLAPUR, HYDERABAD. ...PETITIONER(S) THE UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE ETARIAT, NEW THE SUPERINTENDENT OF CENTRAL TAX, O/O. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, AUTO NAGAR RANGE, 14 AND PC-1, 3RD FLOOR, NEAR COO COMPLEX, ROAD NO. 2, INDUSTRIAL 2 3. THE ASSISTANT COMMISSIONER STATE TAX, O/O. THE ASSISTANT COMMISSIONER (STATE TAX), AUTO NAGAR CIRCLE, COMMERCIAL TAXES DEPARTMENT, D.NO. 55-17-3, C-14, ROAD NO. 2, INDUSTRIAL ESTATE, AUTO NAGAR, VIJAYAWADA - 520007. ...RESPONDENT(S): Counsel for the Petitioner(S): Mr.RAVITEJA PADIRI Counsel for the Respondent(S): 1. Mr.KUNUKU DURGA PRASAD(STANDING COUNSEL FOR CBIC) 2. GP FOR COMMERCIAL TAX 3 The Court made the following order: (Per NJS, J) Heard Smt.Pilla Yaswani, learned counsel for the petitioners and Mr.Kunuku Durga Prasad, learned Standing Counsel for CBIC appearing for the respondents. The present Writ Petition has been filed challenging the cancellation of registration of the petitioners under the Goods and Services Tax Act, 2017, by an Order dated 17.05.2024, on the ground of non-filing of the returns and non- payment of taxes. Aggrieved by the said Order of cancellation dated 17.05.2024, the petitioner has now approached this Court, by way of the present Writ Petition. In a similar circumstances, 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 petitioners shall file an application for revocation. 2) The petitioners shall also file draft returns which the petitioners propose to file in the event of the registration of the petitioners being restored. 3) The petitioners shall also deposit all taxes due on or before 16.10.2026. 4 4) The 3rd 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 3rd respondent shall consider the application of the petitioners for revocation and pass orders within 15 days from the date of receipt of the application. 6) In the event of the 3rd respondent accepting the plea of the petitioners, the registration of the petitioners shall be restored and the petitioners shall file all the returns due till the date. 7) In the event of any difficulty for the petitioners to file the application online, the same can be filed manually and the 1st respondent shall accept such manual filing. No costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. __________________________ JUSTICE NINALA JAYASURYA _____________________ JUSTICE T.C.D.SEKHAR Date: 30.09.2026 Note: Furnish C.C. by 07.10.2026 B/o. BLV 5 THE HON’BLE SRI JUSTICE NINALA JAYASURYA THE HON’BLE SRI JUSTICE T.C.D.SEKHAR W.P.No.22630 of 2026 Dt: 30.09.2026 Note: Furnish C.C. by 07.10.2026 B/o. BLV