APHC010256732026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13390/2026 Between: 1. M/S CREATIVE TECHNOMATES, REP. BY ITS ACCOUNTS MANAGER, CHITTIBOINA SRINIVASULU, S/O C NARAYANA, AGED ABOUT 57 YEARS, ACCOUNTS MANAGER, O/O. 3/222/4, PLOT NO. 502, WHITE LOTUS APARTMENT, Y M R COLONY, PRODDATUR, YSR DISTRICT, AP - 516360. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, SPECIAL CIRCLE, KADAPA, KADAPA DIVISION KADAPA, YSR DISTRICT - 516 001 2. THE CHIEF COMMISSIONER OF STATE TAXES CCST, OFFICE AT D. NO. 12-468-4. NH-16 SERVICE ROAD, KUNCHANAPALLI, GUNTUR DISTRICT, ANDHRA PRADESH - 522 501 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPT STATE SECRETARIAT, VELAGAPUDI, AMARAVATHI- 522238 ...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 Cancellation of GST Registration passed by the 1st Respondent in 2 RRR,J & TCDS,J W.P.No.13390 of 2026 Ref. No. ZA3701260389411 dated 22.01.2026 cancelling the GST Registration of the petitioner as illegal, arbitrary, without jurisdiction, in violation of the principles of natural justice, and in violation of Section 29 of the CGST/APGST Act, 2017 and set aside the same and consequently direct the respondents to revoke the cancellation of GST Registration and to restore the same and further direct the Respondents to give credit of the sum of approximately Rs. 47,25,592/- already recovered from the petitioners bank account towards the outstanding GST dues permit the petitioner to claim the Input Tax Credit of Rs. 45 Lakhs for March 2025 upon restoration and direct acceptance of NIL returns for the months from April to October 2025 and/or pass Counsel for the Petitioner: 1. L CHANDRA OBUL REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.13390 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri L. Chandra Obul Reddy, the learned counsel appearing 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 22.01.2026, on the ground of non-filing of the returns and non-payment of taxes. 3. Aggrieved by the said Order of Cancellation, dated 22.01.2026, 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 28.05.2026. 4 RRR,J & TCDS,J W.P.No.13390 of 2026 4) 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. 5) 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. 6) 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. 7) 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. 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:06.05.2026 KPV 5 RRR,J & TCDS,J W.P.No.13390 of 2026 104 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:13390 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 06.05.2026 KPV