APHC010407442026 IN THE HIGH COURT OF ANDHRA PRADESH (Special Original Jurisdiction) WEDNESDAY, THE 5 HON’BLE SRI JUSTICE NINALA JAYASURYA HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No W.P.No.21875 of 2026 Between: 1. UNION QUALITY PLASTICS LIMITED, 39/163, 2ND FLOOR, ROOM NO. 1, 0PP. EXHIBITION GROUND, VADDEGERI, KURNOOL, ANDHRA PRADESH AUTHORISED SIGNATORY SHRI MALLEPULLA SRIDHAR, S/O SAYAGOUD, AGED 59 YEARS, R/O 1 GLOBAL PATHOLOGICAL LAB, BODHAN, NIZAMABAD, TELANGANA - 503 185. 1. ASSISTANT COMMISSIONER STATE TAX, KURNOOL COMMERCIAL TAXES COMPLEX, NEAR INDUS SCHOOL, GOOTY ROAD, KURNOOL, ANDHRA PRADESH 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATH PRADESH - 522 503. Counsel for the Petitioner: Mr.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S): GP FOR COMMERCIAL TAX 1 WP_2187 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE 5th DAY OF AUGUST 2026 PRESENT BLE SRI JUSTICE NINALA JAYASURYA BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos: 21875 and 21878 of 2026 UNION QUALITY PLASTICS LIMITED, 39/163, 2ND FLOOR, ROOM NO. 1, 0PP. EXHIBITION GROUND, VADDEGERI, KURNOOL, ANDHRA PRADESH - 518 001 REPRESENTED BY ITS AUTHORISED SIGNATORY SHRI MALLEPULLA SRIDHAR, S/O SAYAGOUD, AGED 59 YEARS, R/O 1-1-1412, RAKASIPET, 0PP. GLOBAL PATHOLOGICAL LAB, BODHAN, NIZAMABAD, 503 185. ...PETITIONER AND ASSISTANT COMMISSIONER STATE TAX, KURNOOL-II COMMERCIAL TAXES COMPLEX, NEAR INDUS SCHOOL, GOOTY ROAD, KURNOOL, ANDHRA PRADESH - 518 001. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI, ANDHRA ...RESPONDENT(S): Counsel for the Petitioner: Mr.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S): GP FOR COMMERCIAL TAX NJS, J & TCDS, J WP_21875&21878_2026 IN THE HIGH COURT OF ANDHRA PRADESH [3543] UNION QUALITY PLASTICS LIMITED, 39/163, 2ND FLOOR, ROOM NO. 1, 0PP. EXHIBITION GROUND, VADDEGERI, KURNOOL, 518 001 REPRESENTED BY ITS AUTHORISED SIGNATORY SHRI MALLEPULLA SRIDHAR, S/O M 1412, RAKASIPET, 0PP. GLOBAL PATHOLOGICAL LAB, BODHAN, NIZAMABAD, ...PETITIONER II CIRCLE, COMMERCIAL TAXES COMPLEX, NEAR INDUS SCHOOL, GOOTY THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL I, ANDHRA ...RESPONDENT(S): 2 NJS, J & TCDS, J WP_21875&21878_2026 The Court made the following Common Order: (Per Hon’ble Sri Justice Ninala Jayasurya) Aggrieved by order of cancellation of registration dated 09.06.2023 passed by respondent No.1, petitioner filed the present writ petitions 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 in a position to revive its business activities. Further, in view of cancellation of registration, the petitioner has no access to the Department’s portal, unaware of the assessment proceedings, let alone, the impugned order dated 06.01.2025. 3. He submits that before passing an order of cancellation of registration, no proper opportunity was afforded to the petitioner and that assessment order is also liable to be set aside as it was also passed without adhering to the principles of natural justice. He states 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. 3 NJS, J & TCDS, J WP_21875&21878_2026 4. Mr. S.A.V.Sai Kumar, learned Assistant Government Pleader, has not disputed the submissions made insofar as directions issued in similar circumstances. 5. Considering the submissions made, writ petition No.21878 of 2025 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 05.09.2026. 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. 6. Admittedly, as on the date of passing the impugned assessment order dated 06.01.2025 i.e., subject matter of challenge in W.P.No.21875 of 2025, the Registration of petitioner was cancelled. In such an event, issuance of notice through portal and finalization of assessment proceedings pursuant thereto are not sustainable on the ground of violation of principles of natural 4 NJS, J & TCDS, J WP_21875&21878_2026 justice. Accordingly, the same is set aside. W.P.No.21875 of 2025 is accordingly disposed of. No costs. Miscellaneous petitions pending, if any, shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA _____________________ JUSTICE T.C.D.SEKHAR Date:05.08.2026 BLV 5 NJS, J & TCDS, J WP_21875&21878_2026 THE HON’BLE SRI JUSTICE NINALA JAYASURYA THE HON’BLE SRI JUSTICE T.C.D.SEKHAR W.P.Nos.21875 and 21878 of 2026 Dt: 05.08.2026 BLV