M/S Lakshmi Narasimha Constructions vs. The Deputy Commissioner
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APHC010234632026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE TWENTY NINETH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12182/2026 Between:
M/S LAKSHMI NARASIMHA CONSTRUCTIONS,, REP BY CHITTIBOINA SRINIVASULU, S/O. NARAYANA, AGE. 57 YEARS, ACCOUNTS MANAGER, O/O. D. NO. 2/516/1, SASTRI NAGAR, PRAKASH NAGAR ROAD, PRODDATUR, YSR DISTRICT, AP - 516360. ...PETITIONER AND 1. THE DEPUTY COMMISSIONER, (ST), SPECIAL CIRCLE, KADAPA, KADAPA DIVISION, KADAPA, YSR DISTRICT - 516 001
THE CHIEF COMMISSIONER OF STATE TAXES CCST, OFFICE AT D. NO. 12-468-4. NH-16 SERVICE ROAD, KUNCHANAPALLI, GUNTUR DISTRICT, ANDHRA PRADESH - 522 501
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPT., STATE SECRETARIAT, VELAGAPUDI, AMARAVATHI- 522238
...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, more particularly one in the nature of Writ of Mandamus declaring the impugned Order of Cancellation of GST Registration passed by the 1st Respondent in Ref. No. ZA370425008651P dated 04.04.2025 cancelling the GST Registration of the petitioner as illegal, arbitrary, without juri iction, in violation of the principles of natural justice, and in violation of Section 29 of the CGST/APGST Act, 2017 and set aside the same and consequently direct the respondents to revoke the cancellation of GST registration and to restore the same and/or pass Counsel for the Petitioner:
L CHANDRA OBUL REDDY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri L. Chandra Obul Reddy, the learned counsel appearing for the petitioner and Sri S. A. V. Sai Kumar, the learned Government Pleader for Commercial Taxes, appearing for the respondents.
The present Writ Petition has been filed challenging the cancellation of registration of the petitioner, under the Goods and Services Tax Act, 2017, in FORM GST REG – 19, by an Order, dated 04.04.2025, on the ground of non-filing of the returns and non-payment of taxes.
Aggrieved by the said Order of Cancellation, dated 04.04.2025, the petitioner has now approached this Court, by way of the present Writ Petition.
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.
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 20.05.2026. 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, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D.SEKHAR, J
Date:29.04.2026 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No:12182 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
KPV
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.