1 APHC010489942006 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE NINTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 16564/2006 Between: 1. M/S. DYNACOM TRADING PRIVATE LTD., SATYA APARTMENTS, CBM COMPOUND, VISAKHAPATNAM, REP BY ITS AUTHORISED SIGNATORY, MR. K. SATYANARAYANA ...PETITIONER AND 1. THE COMMERCIAL TAX OFFICER VISAKHAPATNAM ANOTHER, VAT REGISTERING AUTHORITY, CHINA WALTAIR CIRCLE, VISAKHAPATNAM. 2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, HYDERABAD. ...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 toto issue a Writ of Certiorari or any other appropriate writ or order or direction declaring Form VAT 125 providing for compulsory cancellation of registration in absence of taxable turnover for three consecutive months consecutive months as ultra vires section 17(5) of the Andhra Pradesh Value Added Tax Act, 2005 and quash the impugned order dated 9-3-2006 passed by the Respondent as illegal and without jurisdiction, and pass such other 2 order or orders as the Hon'ble Court may deem fit and proper in the circumstances of the case IA NO: 1 OF 2006(WPMP 20685 OF 2006 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 to suspend the operation of the impugned order dated 9-3-2006 passed by the Respondent, pending disposal of the Writ Petition as otherwise the petitioner will be put to severe loss and hardship Counsel for the Petitioner: 1. S DWARAKANATH Counsel for the Respondent(S): 1. DANTU SRINIVAS( SPL SC FOR CT) 2. GP FOR REVENUE 3. GP FOR COMMERCIAL TAX The Court made the following: 3 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The present writ petition has been filed in the year 2006, being aggrieved by the cancellation of registration of the petitioner under the A.P.VAT Act. 2. The erstwhile High Court of Andhra Pradesh, by order dated 09.08.2000 has granted interim suspension of the said cancellation. 3. The A.P.VAT Act has now been replaced by the A.P.GST Act for all practical purpose, in the case of the petitioner. This is because, the petitioner is dealing with vegetable oils which squarely fall within the ambit of the A.P.GST Act. 4. In view of the fact that the petitioner has been permitted to carry on his business since 2006 under the A.P.VAT Act and subsequently, under the A.P.GST Act, nothing further would be achieved by the cancelling the registration of the petitioner. 5. In the said circumstances, the Writ Petition is disposed of, setting aside the order of cancellation dated 09.03.2006. 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 SSA 09.02.2026