APHC010026482026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1718/2026 Between: 1. M/S. GARUDA SKANDHA INFRAS,, REPRESENTED BY PROPRIETOR SRI VAMSI PRUDHVI RAYUDU MUTHYALA, S/O SRIRAMARAO, AGED ABOUT 34 YEARS, BEARING GSTIN 37CPYPM5925D1ZB, HAVING PRINCIPAL PLACE OF BUSINESS AT 67-11-21/3/301 SF, REVENUE WARD-30,LALBAHADUR NAGAR, KAKINADA, ANDHRA PRADESH - 533001. ...PETITIONER AND 1. UNION OF INDIA, REP. BY SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS SECRETARY,COMMERCIAL TAX (STATE TAX DEPARTMENT), SECRETARIAT, AMARAVATI,VELAGAPUDI, GUNTUR DT, ANDHRA PRADESH. 3. THE ASSISTANT COMMISSIONER ST, OFFICE OF THE ASSISTANT COMMISSIONER, KAKINADA CIRCLE, D.NO. 16-23-61, GST BUILDING, PALLAMARAJU NAGAR, KAKINADA, ANDHRA PRADESH - 533 001 ...RESPONDENT(S): 2 RRR,J & TCDS,J W.P.No.1718 of 2026 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 tomay be pleased to issue an order, direction, or any appropriate writ, more particularly one in the nature of a WRIT OF MANDAMUS, declaring the Order for Cancellation of Registration in Form GST REG-19 dated 21.05.2025 issued by Respondent No. 3, cancelling the Petitioners GST registration retrospectively with effect from 31.08.2024, as illegal, arbitrary, without jurisdiction, violative of the provisions of Section 29 of the CGST Act read with Rule 22(3) of the CGST Rules, 2017, violative of the principles of natural justice, and unconstitutional, and consequently set aside and quash the same, and thereby directing the Respondents, particularly Respondent No. 3, to forthwith restore the Petitioners GST registration bearing GSTIN 37CPYPM5925D1ZB with continuity and permit the Petitioner to file all pending returns for the relevant tax periods, and to direct that upon such restoration the Petitioner be permitted to file all pending returns within such time as may be stipulated by this Honble Court and to discharge all applicable statutory dues including late fee, interest, and penalty in accordance with law, and pass such Counsel for the Petitioner: 1. VADLAPATLA SAI MALLIK Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR,J & TCDS,J W.P.No.1718 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Vadlapatla Sai Mallik, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes 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, in FORM GST REG – 19, by an Order, dated 21.05.2025, on the ground of non-filing of the returns and non-payment of taxes. 3. Aggrieved by the said Order of Cancellation, dated 21.05.2025, the petitioner has now approached this Court, by way of the present Writ Petition. 4. 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. 5. 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 18.02.2026. 4 RRR,J & TCDS,J W.P.No.1718 of 2026 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 petitioner 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 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 3rd 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 ________________ T.C.D. SEKHAR, J Date:28.01.2026 KPV 5 RRR,J & TCDS,J W.P.No.1718 of 2026 60 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No:1718 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 28.01.2026 KPV