APHC010261122026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3259] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT WRIT PETITION NO: 13567/2026 Between: 1. DHARANI MINERALS, REPRESENTED BY THE PROPRIETOR SRI DUVVURU AVINASH REDDY, SY.NO.490 AND 491, ODURUMAZAR, CHILLAKURU MANDAL, PUNNAPUVARIPALEM, TIRUPATHI, ANDHRA PRADESH PIN 524410. ...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX, GUDUR CENTRAL TAX RANGE, THIRUPATHI DISTRICT, ANDHRA PRADESH, PIN 524101. 2. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-PIN110 001. ...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 in the nature of Writ of Mandamus, setting aside the impugned claimed show-cause Notice in Form GST REG-23 dated 28-07-2025 and the orders in Form GST REG- 05 dated 28-10-2025 and the claimed show-cause Notice in Form GST REG-17/31 dated 23-05-2025 and the claimed orders of the cancellation of Registration in Form GST REG-19 dated 27-06-2025 and to pass IA NO: 1 OF 2026 2 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 restore the registration in issue until further orders for the above detailed reasons; and to pass Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri J.N. Venkata Suresh Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The registration of the petitioner had been cancelled on 27.06.2025 by the Superintendent of Central Tax, Gudur Central Tax Range. Thereafter, the petitioner moved an application for revocation of cancellation, dated 30.06.2025. 3. After receipt of this application, the Superintendent of Central Tax, Gudur Central Tax Range, again issued a show-cause notice, dated 28.07.2025, requiring the petitioner to show-cause why the application should not be rejected for the reasons set out in the show-cause notice. 4. After this, the Superintendent of Central Tax, Gudur Central Tax Range, again issued an Order, dated 28.10.2025, rejecting the application of the petitioner for revocation of cancellation on the ground that the petitioner had not responded to the show cause notice, dated 28.07.2025. 5. Aggrieved by the said Order, dated 28.10.2025, the petitioner has approached this Court with the contention that the petitioner had not been given an adequate opportunity to explain his case. 6. Without going into the question of whether the time granted by the Superintendent of Central Tax, Gudur Central Tax Range, was sufficient 4 or not, it would suffice in the interest of justice that the petitioner is given another opportunity to reply to the show-cause notice, dated 28.07.2025. 7. In the circumstances, this Writ Petition is disposed of setting aside the impugned Order of cancellation, dated 28.10.2025, with a liberty to the petitioner to file a reply to the show-cause notice, dated 28.07.2025, within a period of three weeks from today. Upon such submission of objections, the Superintendent of Central Tax, Gudur Central Tax Range, shall take appropriate steps for considering the said objections and for passing a fresh order. The said exercise is to be completed within a period of six weeks from the date of receipt of the objections of the petitioner. 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: 06.05.2026 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13567 of 2026 Date: 06.05.2026 BSM