APHC010411282026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE 1st DAY OF OCTOBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22274 OF 2026 Between: 1. M/s.Srinivasa Civil Works (P) Limited, Flat No.112, Sree Ramakrishna Towers, Nagarjuna Nagar, Ameerpet, Hyderabad - 500073. represented by its General Manager Finance, Sri E.V.S.R.Prakash Rao. ...Petitioner AND 1. Assistant Commissioner ST, Alcot Gardens Circle, Rajamahendravaram - 533101. 2. Government of Andhra Pradesh, represented by its Principal Secretary, Irrigation and CAD Department, A.P.Secretariat, Velagapudi, Guntur District - 522237. 3. Chief Engineer PIP Unit, Government of Andhra Pradesh. Dowlaiswaram - 533125. 4. Superintending Engineer, Construction Circle, Dowlaiswaram - 533125, Rajamahendravaram District. 5. State of Andhra Pradesh, represented by its Special Chief Secretary, Revenue Department, Commercial Taxes, A.P. Secretariat, Velagapudi, Amaravathi Mandal, Guntur District - 522237. ...Respondents NJS,J & TCDS,J W.P No.22274 of 2026 2 Counsel for the Petitioner: S SURI BABU Counsel for the Respondents: GP FOR REVENUE GP FOR IRRI AND CAD GP FOR COMMERCIAL TAX NJS,J & TCDS,J W.P No.22274 of 2026 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:22274 of 2026 The Court made the following Order: (per Sri Justice Ninala Jayasurya) Heard Mr. Abhishek, learned arguing counsel appeared through online on behalf of the learned counsel for the petitioner. Also heard Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax representing respondent No.1. 2. Aggrieved by order of cancellation of registration dated 18.04.2022 passed by respondent No.1, the present writ petition is filed on various grounds. 3. Learned counsel for the petitioner submits that due to unavoidable circumstances, petitioner was not carrying on business and failed to file the monthly returns under Goods and Services Tax Act, 2017 (for short “the Act”). He submits that the petitioner is now contemplating to revive its business activities, however, in view of cancellation of petitioner’s registration, it is not a position to revive its business activities. Be that as it may. 4. He submits before passing an order of cancellation of registration, no proper opportunity was afforded to the petitioner and that in similar circumstances writ petitions are entertained and disposed of, with certain directions. He has drawn the attention of this Court to one such order dated 22.04.2026 in W.P No.9876 of 2026 and seeks disposal of the writ petition on similar lines. NJS,J & TCDS,J W.P No.22274 of 2026 4 5. Learned Assistant Government Pleader, has not disputed the submissions made insofar as directions issued in similar circumstances. 6. Considering the submissions made, writ petition is disposed of with the following directions: i. The petitioner shall file an application for revocation. ii. The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored. iii. The petitioner shall also deposit all taxes due on or before 01.11.2026. iv. 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. v. 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. vi. 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. vii. 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. No costs. Miscellaneous petitions pending, if any, shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA _____________________ JUSTICE T.C.D.SEKHAR Date:01.10.2026 Ksj