APHC010292152026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15443/2026 Between: 1. M/S. N V EXPORTS (INDIA) PRIVATE LIMITED, REPRESENTED BY SHRI. NUSUMU VENKATESWARA REDDY, ITS DIRECTOR, PLOT NO A-7/B, API 1C INDUSTRIAL ESTATE, KURNOOL ROAD, ONGOLE, PRAKASAM, ANDHRA PRADESH,523002. ...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX, ONGOLE CGST RANGE, 3RD FLOOR, ROSHAN PLAZA, 8TH LANE, RAMNAGAR, ONGOLE, ANDHRA PRADESH 523001. 2. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI - 110 001. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAXES) A.P. SECRETARIAT, VELAGAPUDI - 522 238. ...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 tomay be pleased to issue a writ more particularly in the form of Writ of Mandamus declaring the Proceedings of the 1st Respondent, in the Order passed in form GST REG-19 vide Ref No. ZA3708240871358 dated 2 RRR,J & TCDS,J W.P.No.15443 of 2026 28.08.2024 (Annexure P-1), for the Cancellation of the GST registration of the Petitioner is arbitrary, unconstitutional, without jurisdiction against to the principles of natural justice, and violative of Article 14, 300A and Article 19(1)(g) of the Constitution of India. Hence, the proceedings of the 1st Respondent are liable to be set aside and prayed for revocation of the Cancellation of the GST Registration. St B.And to pass such o IA NO: 1 OF 2026 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 may be pleased to stay the operation of the impugned order vide Ref No. ZA3708240871358 dated 28.08.2024 (Annexure P-1) by the 1st Respondent, Cancelling the GST registration subject to the disposal of WRIT Petition to immediately restore the GST registration certificate, in the interest of justice and pass such Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR,J & TCDS,J W.P.No.15443 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Anil Kumar Bezawada, the learned counsel appearing for the petitioner and Smt. Santhi Chandra, the learned Standing Counsel 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 28.08.2024, on the ground of non-filing of the returns and non-payment of taxes. 3. Aggrieved by the said Order of Cancellation, dated 28.08.2024, 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 08.07.2026. 4 RRR,J & TCDS,J W.P.No.15443 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:17.06.2026 KPV 5 RRR,J & TCDS,J W.P.No.15443 of 2026 112 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:15443 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 17.06.2026 KPV