S S Medi Promotors vs. The Goods And Services Tax Officer

S S MEDI PROMOTORS, REP. BY ITS PARTNER, VETSA SUBBA RAO GUPTA S/O V.S. SAL BABA, AGED 42 YEARS, OCC SERVICE, R/O FLAT NO. 401, VIJAYADURGA TOWERS, TRENDSET MEADOWS, DEVINAGAR, VIJAYAWADA, ANDHRA PRADESH - 520013. ...PETITIONER AND 1. THE GOODS AND SERVICES TAX OFFICER, O/O. THE ASSISTANT COMMISSIONER (STATE TAX), GANDHI NAGAR CIRCLE, D. NO. 74-2-20, 2ND FLOOR, KMR AND SONS PLAZA, YANAMALAKUDURU ROAD, KRISHNA NAGAR, VIJAYAWADA, ANDHRA PRADESH - 520007. 2. ASSISTANT COMMISSIONER STATE TAX, GANDHI NAGAR CIRCLE, D. NO. 74-2-20, 2ND FLOOR, KMR AND SONS PLAZA, YANAMALAKUDURU ROAD, KRISHNA NAGAR, VIJAYAWADA, ANDHRA PRADESH - 520007. 3. THE DEPUTY ASSISTANT COMMISSIONER STII, O/O. THE ASSISTANT COMMISSIONER (ST), GANDHINAGAR CIRCLE, D. NO. 74-2-20, 2NDFLOOR, KMR AND SONS PLAZA, YANAMALAKUDURU ROAD, KRISHNA NAGAR, VIJAYAWADA, ANDHRA PRADESH - 520007. 2

THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO.12, 468-4, ADJACENT TO NH 16 SERVICE ROAD, KUNCHANAPALLE, TADEPALLE, ANDHRA PRADESH 522501. 5. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.

THE UNION OF INDIA, REP. BY THE SECRETARY (FINANCE), MINISTRY OF FINANCE,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 an appropriate Writ, Order or Direction, more particularly in the nature of MAMDAMUS declaring that the separate impugned Ex-Parte Best Judgment Assessment Orders passed by the Second Respondent for the Months of January to August, 2022, in Forms GST ASMT-13 and GST DRC-07, dated 20-05-2022 (January to March, 2022), 14-10- 2022 (April to July, 2022) and 29-10-2022 (August, 2022) and A the impugned Ex-Parte Suo Motu Order for Cancelation of Registration in Form GST REG-19, dated 23-11-2022, w.e.f. 01-01-2022 passed by the First Respondent, are contrary to law, without basis or material, based on assumptions and presumptions, arbitrary, capricious, violative of the principles of natural justice and illegal and consequently set aside the same and direct the Respondents to open the portal and permit the Petitioner to file its Returns for the said months and further set aside the impugned Notice for attachment and sale of immovable/movable goods/shares under Section 79, vide DIN 3723012671797 dated 21-01-2026, passed by the Third Respondent, and pass 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 to grant stay of all further proceedings, including recovery of tax and interest, for the Tax Periods January, 2022 to August, 2022 and pass IA NO: 2 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 to

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 23.11.2022, on the ground of non- filing of the returns and non-payment of tax. Aggrieved by the said order of cancellation, dated 23.11.2022, 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 31.03.2026. 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.