Kovvuri Mani Prakash Reddy vs. Assistant Commissioner
Original PDF →No AI summary yet for this judgment.
APHC010040882026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE FOURTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2887/2026 Between:
KOVVURI MANI PRAKASH REDDY, 58-18/8/1, NARASIMHANAGAR, BUTCHIRAJUPALEM, NEAR NAD JUNCTION, VISAKHAPATNAM - 530009. ...PETITIONER AND 1. ASSISTANT COMMISSIONER, GAJUWAKA CIRCLE, VISAKHAPATNAM.
THE CHIEF COMMISSIONER STATE TAXES, D.NO. 12-468, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT-522501, A.P.
GOVERNMENT OF ANDHRA PRADESH, REPRESENTED BY SECRETARY TO GOVERNMENT FINANCE (CT) DEPARTMENT, SECRETARIAT BUILDINGS, AMARAVATHI, GUNTUR DISTRICT
...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 tomay be pleased to issue an order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring order for cancellation of Registration in ZA370225029341 V, Dt. 13.02.2025 and the order rejecting the application for revocation of cancellation of registration dated 28.03.2025 in Reference No.
2
ZA370325108585H, passed by the 1st respondent under the Goods and Services Tax Act, 2017, as illegal, arbitrary, contrary to law, violation of principles of natural justice, contrary to the provisions of the Act and violative of Articles 14, 300A and 19(1)(g) of the Constitution of India, set aside the same and consequently direct the respondents to restore the registration of the petitioner after receiving the manual returns filed by the petitioner in the interests of justice, 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 May be pleased to direct the respondents to restore the registration after suspending the order of cancellation of registration Dt. 13.02.2025 passed by the 1Strespondent, pending disposal of the writ petition and pass Counsel for the Petitioner:
SINGAM SRINIVASA RAO Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
3
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Singam Srinivasa Rao, 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 16.10.2024, on the ground of non- filing of the returns and non-payment of tax. Aggrieved by the said order of cancellation, dated 16.10.2024, 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 25.02.2026. 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.
4
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: 04.02.2026 KA
5
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 2887/2026
Date: 04.02.2026 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.