Karnam Narendrababu vs. The Assistant Commissioner
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APHC010109882026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE ELEVENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6397/2026 Between:
KARNAM NARENDRABABU, SURVEY NO 203-1D-1B, AMARAVATHI MANDAL, DHARANIKOTA VILLAGE, GUNTUR, ANDHRA PRADESH, 522020. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST),
D.NO.11-5-2002, OPP.RAVELA VENKATA RAO HOSPITAL, RAGHURAMNAGAR, SATTENAPALLY, GUNTUR, ANDHRA PRADESH - 522403. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY,
REVENUE DEPARTMENT, (COMMERCIAL TAXES) A.P. SECRETARIAT, VELEGAPUDI.-522238
UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, 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 a writ more particularly in the form of Writ of Mandamus declaring the Proceedings of the 1st Respondent, in the Order passed in form GST REG-19 vide Ref No. ZA3711230901104 dated 28.11.2023 (Annexure P-1), for the Cancellation of the GST registration of the Petitioner is arbitrary, unconstitutional, without juri iction against to the
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principles of natural justice, and violative of Article 14, 300Aand Article 19(1)(g) of the Constitution of India. Hence, the proceedings of the 1st Respondent are liable to be set aside and prayed for revocation of the Cancellation of the GST Registration. B. And to pass such other order or further orders as the Hon'ble Court may deem fit 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 stay the operation of the impugned order vide Ref No. ZA3711230901104 dated 28.11.2023 (Annexure P-1) by the 1st Respondent, Cancelling the GST registration subject to the disposal of WRIT Petition to immediately restore the GST registration certificate, in the interest of justice and pass Counsel for the Petitioner:
ANIL KUMAR BEZAWADA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
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The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Anil Kumar Bezawada, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax 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 (for brevity, ‘the GST Act’), by an order, dated 28.11.2023, on the ground of non- filing of the returns and non-payment of tax. Aggrieved by the said order of cancellation, dated 28.11.2023, the petitioner has now approached this Court, by way of the present writ petition.
In similar circumstances, 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 order, dated 16.10.2024, 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 01.04.2026. 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.
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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. 8) There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J Date: 11.03.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 6397/2026
Date: 11.03.2026 KA
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.