Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010271962026 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: 16576/2026 Between: 1. MADHUSUDHANA RAO NUKALA,, TRADE NAME GODAVARI FLEX REP. BY ITS AUTHORIZED SIGNATORY SMT. K. MADHAVI, W/O. K. BHADRINARAYANA, AGED ABOUT 46 YEARS, R/O. 36/13/16, KALIMIREDDY VANI STREET, INNISPETA, RAJAH'MUNDRY, EAST GODAVARI DISTRICT, ANDHRA PRADESH'- 533101 ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, RAJAHMUNDRY, EAST GODAVARI DISTRICT ANDHRA PRADESH 533103 2. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 522237 3. UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, ,SHASTRI BHAWAN, NEW DELHI - 110001. ...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 particularly 2 RRR, J & GTK, J W.P.No.16576 of 2026 in the nature of Writ of MANDAMUS declaring the Impugned Order for Cancellation of Registration dated 17-08-2024 in Ref. No. ZA3708240273310 in Form GST REG-19 with the retrospective cancellation date arbitrarily fixed as 31-10-2023, without assigning any cogent reason, in violation of provisions of CGST Act and Rules, as illegal, arbitrary, unjust and violation of principles of natural justice as also violative of articles 14, 19(1)(g), 21 and 265 of the Constitution of India, and consequently direct the Respondents to restore / revoke the order of the cancellation the registration of the Petitioner license under GSTIN /UIN No. 37AEZPN2144K1ZU 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 pleased to suspend the operation of the impugned order dated 17-08-2024 in Ref. No. ZA3708240273310 in Form GST REG-19 pending disposal of the writ petition Counsel for the Petitioner: 1. BATTU SRINIVASA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & GTK, J W.P.No.16576 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri B. Srinivasa Rao, learned counsel 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, by an Order dated 17.08.2024, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said Order of cancellation dated 17.08.2024, the petitioner has now approached this Court, by way of the present Writ Petition. 3. 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. 4. 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 10.07.2026. 4 RRR, J & GTK, J W.P.No.16576 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, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________________ TUHIN KUMAR GEDELA, J Date: 24.06.2026 MJA Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No 5 RRR, J & GTK, J W.P.No.16576 of 2026 70 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION No.: 16576 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 24.06.2026 MJA