Date of reserved for orders : Neutral citation Date of pronouncement : 24.06.2026 Date of uploading : APHC010311712026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16630/2026 Between: 1. M/S. AVVA CHANDRASEKHAR GUPTA, 16/1, OPP. NTR CIRCLE, MAIN ROAD, GUNTAKAL, ANANTAPUR, ANDHRA PRADESH- 515801 REPRESENTED BY ITS SOLE PROPRIETOR, AWA CHANDRASEKHAR GUPTHA, S/O. BHASKARAYYA SETTY, AGED ABOUT 67 YEARS R/O. 17/770-C, TILAK NAGAR, GUNTAKAL, ANANTAPUR, ANDHRA PRADESH- 515801 ...PETITIONER AND 1. GOODS AND SERVICE TAX OFFICER, O/O. ASSISTANT COMMISSIONER (ST), GUNTAKAL CIRCLE, ANANTAPUR DIVISION, D.NO.17/205, NEAR MARKET, GOOTY ROAD, KASAPURAMU ROAD, GUNTAKAL, ANANTHAPURAMU, ANDHRA PRADESH- 515801 2. STATE OF ANDHRA PRADESH, THROUGH PRINCIPAL SECREATARY TO GOVERNMENT, REVENUE DEPARTMENT (COMMERCIAL TAX), SECRETARIAT BUILDINGS AT VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH - 522238 ...RESPONDENTS 2 3. UNION OF INDIA, . MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NORTH BLOCK, NEW DELHI-110 001 ...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 a Writ, Order, or direction more particularly one in the nature of a Writ of Mandamus declaring an order issued under Rule 22(3) for cancellation of GST registration vide Ref. No. ZA370222026860U in Form GST REG-19 dated 18.02.2022 by 1st respondent, as being void, arbitrary, illegal, without authority of law and without jurisdiction, violative of the Principles of Natural Justice apart from being violative of Articles 14, 19(1)(g), 21 and 265 of the Constitution of India, and to consequently set aside the same by restoring the GST registration of (he Petitioner and pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case and pass 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 to suspend the operation of order issued under Rule 22(3) for cancellation of GST registration vide Ref. No. ZA370222026860U in Form GST REG-19 dated 18.02.2022 in the interest of Justice and equity as otherwise, the Petitioner will be put to irreparable loss and hardship. Counsel for the Petitioner: 1. MOHD MUKHAIRUDDIN Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16630/2026 The Court made the following order: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Mohd Mukhairuddin, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents 1 and 2. 2. The present writ petition has been filed challenging the cancellation of registration of the petitioner under the Goods and Services Tax Act, 2017 (for brevity, ‘the GST Act’), by an order, dated 07.02.2022, on the ground of non- filing of the returns and non-payment of tax. Aggrieved by the said order of cancellation, dated 07.02.2022, the petitioner has now approached this Court, by way of the present writ petition. 3. In similar circumstances, 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. 4. Following the said order, dated 16.10.2024, 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 13.07.2026. 4 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. 8) 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: 24.06.2026 KA Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16630/2026 Date: 24.06.2026 KA