BharatTaxGST

M/S Hanumanthu Transport vs. The State Of Andhra Pradesh

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WP/1944/2026HC Andhra PradeshGSTCNR APHC01001527202602 March 2026Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR5 pages
For Petitioner: THANJAVURU VENKATA SUMANFor Respondent: SANTHI CHANDRA, GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010015272026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE THIRD 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: 1944/2026 Between: 1. M/S HANUMANTHU TRANSPORT, D. NO. 3/17, ULURU, ANANTHAPURAMU, ANDHRA PRADESH-515611. REPRESENTED BY ITS PROPRIETOR, SRI.GIDISI NAVIN KUMAR, S/O. G.CHINNA HANUMANTHU, AGED ABOUT 24 YEARS. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, AP. 2. THE ASSISTANT COMMISSIONER, (ST), TADIPATRI CIRCLE, ANANTHAPURAM DISTRICT, ANDHRA PRADESH. 3. UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT, REVENUE ,NORTH BLOCK ,DELHI 110001. 4. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, , TADIPATRI CIRCLE, ANANTHAPURAM DISTRICT, ANDHRA PRADESH 515411 5. THE SUPERINTENDENT OF TAX, , CENTRAL TAX,TADIPATRI RANGE, ANANTHAPURAM DISTRICT, ANDHRA PRADESH 515411 RESPONDENT NO.3 TO 5 ARE IMPLEADED AS PER 2 RRR, J & TCDS, J W.P.No.1944 of 2026 C.O.DT.16.2.2026 VIDE I.A.NO.2 OF 2026 IN W.P.NO.1944 OF 2026. ...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, order, or direction more particularly one in the nature of a Writ of Mandamus to set aside the GST cancellation order in Form GST REG-05 vide Reference No. ZA370225027575I, Dt. 12-02-2025 for revocation of cancelled registration 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 pleased to restore the GST registration by staying the operation of the GST registration cancellation order in Form GST REG-05 vide Reference No. ZA370225027575I, Dt. 12-02-2025 thereby protecting the petitioner from restraint of its trade to carry on the business operations and permit Petitioner to carry on the business operations 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 pleased to permit the petitioners to implead the proposed respondent nos.3 to 5 as proper respondent nos. 3 to 5 in the above WP No. 1944 of 2026 as well as I.A’s and to pass Counsel for the Petitioner: 1. THANJAVURU VENKATA SUMAN Counsel for the Respondent(S): 1. SANTHI CHANDRA 2. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.1944 of 2026

The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

Heard Sri T.V. Suman, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents.

2.

The present Writ Petition has been filed challenging the cancellation of registration of the petitioner under the Goods and Services Tax Act, 2017, by an Order dated 12.02.2025, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said Order of cancellation dated 12.02.2025, the petitioner has now approached this Court, by way of the present Writ Petition.

3.

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.

4.

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 19.03.2026. 4) 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. 5) 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. 6) 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. 7) 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. 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: 03.03.2026 MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR

WRIT PETITION No.: 1944 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)

03.03.

2026

MJA

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.