APHC010429562026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 18th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23491/2026 Between: 1. GLOBAL NMTC PRIVATE LIMITED, (REPRESENTED BY ITS MANAGING DIRECTOR) SRI VILLURI EDMOND ALLESTEIN 14-1- 127/3, NOWROJI ROAD, MAHARANIPETA, VISAKHAPATNAM, ANDHRA PRADESH - 530002. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONERSTATE TAX, SURYABAGH CIRCLE, VISAKHAPATNAM-I, VISAKHAPATNAM-530020. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI-522238. ...RESPONDENT(S): Counsel for the Petitioner: 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX NJS,J & TCDS,J W.P No.23491 of 2026 2 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:23491 of 2026 The Court made the following Order: (per Sri Justice Ninala Jayasurya) Heard learned counsel for the petitioner. Also heard Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax representing respondents. 2. Aggrieved by order of cancellation of registration dated 25.05.2025 passed by respondent No.1, the present writ petition is filed on various grounds. 2. Learned counsel for the petitioner submits that due to unavoidable circumstances, petitioner was not carrying on business and failed to file the monthly returns under Goods and Services Tax Act, 2017 (for short “the Act”). He submits that the petitioner is now contemplating to revive its business activities, however, in view of cancellation of petitioner’s registration, it is not a position to revive its business activities. Be that as it may. 3. He submits before passing an order of cancellation of registration, no proper opportunity was afforded to the petitioner and that in similar circumstances writ petitions are entertained and disposed of, with certain directions. He has drawn the attention of this Court to one such order dated 22.04.2026 in W.P No.9876 of 2026 and seeks disposal of the writ petition on similar lines. NJS,J & TCDS,J W.P No.23491 of 2026 3 4. Learned Assistant Government Pleader, has not disputed the submissions made insofar as directions issued in similar circumstances. 5. Considering the submissions made, writ petition is disposed of with the following directions: i. The petitioner shall file an application for revocation. ii. The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored. iii. The petitioner shall also deposit all taxes due on or before 18.09.2026. iv. 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. v. 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. vi. 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. vii. 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. No costs. Miscellaneous petitions pending, if any, shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA _____________________ JUSTICE T.C.D.SEKHAR Date:18.08.2026 Ksj