APHC010362092026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE 6th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22095 OF 2026 Between: 1. M/S BOON ESTATES, A Partnership Firm having its principal place of business at 9-10, Ramanayyapeta, Kakinada, Andhra Pradesh - 533 005 GSTIN. 37AAEFB9246R2ZO, Represented by its Partner, Sri Mootha Gopalakrishna ...Petitioner AND 1. THE UNION OF INDIA, represented by its Secretary (Revenue), Department of Revenue, Ministry of Finance, North Block, New Delhi - 110 001. 2. The State of Andhra Pradesh, represented by its Principal Secretary, Department of Commercial Taxes , A.P. Secretariat, Velagapudi, Amaravati, Guntur District, Andhra Pradesh - 522 238. 3. The Joint Commissioner ST, Kakinada Division, Office of the Joint Commissioner of State Tax, Commercial Taxes Department, Kakinada, Kakinada District, Andhra Pradesh - 533 001. 4. The Assistant Commissioner of State Tax, Peddapuram Circle, 19-1- 395/2A, Sudha Colony, Peddapuram, Kakinada District, Andhra Pradesh - 533 437. 2 5. The Deputy Assistant Commissioner ST, Peddapuram Circle, Office of the Assistant Commissionerof State Tax, 19-1-395/2A, Sudha Colony, Peddapuram, Kakinada District, Andhra Pradesh - 533 437. ...Respondents 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 toissue a Writ, Order or Direction, more particularly one in the nature of a Writ of Mandamus, declaring the action of the 5th Respondent in cancelling the Petitioner's GST registration bearing GSTIN 37AAEFB9246R2ZO, by the Order for Cancellation of Registration in Form GST REG-19 bearing Reference No. ZA3710230044039 dated 04.10.2023, and the continued operation of the said cancellation notwithstanding the Petitioner's readiness and willingness to file all pending returns and discharge the entire statutory liability, as illegal, arbitrary, disproportionate and violative of Articles 14 and 19(1)(g) of the Constitution of India, and consequently direct the Respondents to restore the Petitioner's GST registration bearing GSTIN 37AAEFB9246R2ZO, subject to the Petitioner filing all pending returns and discharging the entire outstanding tax liability together with applicable interest, late fee, penalty and all other statutory dues, within such time and upon such terms and conditions as this Hon'ble Court may deem fit to impose or, in the alternative and without prejudice, direct the 5th Respondent to receive, entertain and consider on its merits - notwithstanding the expiry of the period prescribed under Section 30 of the CGST/APGST Act, 2017 read with Rule 23 of the CGST/APGST Rules, 2017-the Petitioner's application for revocation of the cancellation of its registration, accompanied by the draft returns which the Petitioner proposes to file upon restoration and by proof of deposit of all taxes due, and to pass a reasoned order thereon within such time as this Hon'ble Court may fix, after affording the Petitioner an opportunity of hearing, permitting the said application and returns to be filed manually in the event the common portal does not permit their filing online 3 and also direct the Respondents to appropriate the amount lying to the credit of the Petitioner's Electronic Cash Ledger towards the Petitioner's tax liability as finally computed upon the filing of all pending returns, and to redetermine. in accordance with law, the demand created under the order summarised in Form GST DRC-07 bearing Reference No. ZD371124006293S dated 07.11.2024 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 direct the Respondents to provisionally restore the Petitioner’s GST registration bearing GSTIN 37AAEFB9246R2ZO, subject to the Petitioner filing the pending returns and discharging the outstanding statutory dues within such time and on such conditions as may be stipulated by this Hon’ble Court Counsel for the Petitioner: BODAPATI VAMSI KRISHNA Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: The Court made the following order: 4 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No: 22095 OF 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Aggrieved by order of cancellation of registration dated 04.10.2023 passed by respondent No.5, 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. 4. Mr. S.A.V.Sai Kumar, learned Assistant Government Pleader for Commercial Tax, has not disputed the submissions made insofar as directions issued in similar circumstances. 5 5. Considering the submissions made, the 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 21.08.2026. iv. The 5th 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 5th 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 5th 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 5th respondent shall accept such manual filing. 6. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J GVK 6 37 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 22095 OF 2026 Dt. 06.08.2026 GVK