BharatTaxGST

M/S Hijaz Traders vs. The Goods And Services Tax Officer

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WP/1743/2026HC Andhra PradeshGSTCNR APHC01002539202626 January 2026Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR5 pages
For Petitioner: K.RAGHAVENDER REDDYFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010025392026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTY SEVENTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1743/2026 Between: 1. M/S HIJAZ TRADERS, REPRESENTED BY ITS PROPRIETOR MR. LABBE ABDUL MAJEED, D.NO. 3-90-1, RAMALLAKOTA VILLAGE, VELDURTHI MANDAL, KURNOOL, ANDHRA PRADESH, 518217. ...PETITIONER AND 1. THE GOODS AND SERVICES TAX OFFICER, KURNOOL-III CIRCLE, KURNOOL DIVISION, KUNROOL, ANDHRA PRADESH-518501 2. THE ASSISTANT COMMISSIONER ST, KURNOOL-III CIRCLE, D.NO25/3B,MSR COMPLEX, OPP RTC BUS STAND, NANDYAL, ANDHRA PRADESH-518501. 3. JOINT COMMISSIONER ST, KURNOOL DIVISION, SY.NO.7/B, GROUND FLOOR, NEAR INDUS SCHOOL, PANDIPADU (V), ANDHRA PRADESH-518002. 4. THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, TIRUPATI, ANDHRA PRADESH -517501. 5. UNION OF INDIA, THROUGH PRINCIPAL SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, UDYOG BHAVAN, NORTH BLOCK, NEW DELHI-110001 ...RESPONDENT(S): 2 RRR, J & TCDS, J W.P.No.1743 of 2026 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 particularly one in the nature WRIT OF MANDAMUS a) setting aside the Impugned Order No. GST REG-19 vide Reference No. ZA3706220161008 dated 09.06.2022 under rule 22(3) of the SGST Act, 2017 and rejection of Application for Revocation of cancellation in form GST REG-05 dated 15.05.2024 issued by Respondent No. 1 for cancelation of the GST registration as being violative of the principles of natural justice, b) 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 suspend the impugned order of the 1st Respondent, dated 09.06.2022 , pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.1743 of 2026

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

Heard Sri K. Raghavender Reddy, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax 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 09.06.2022, on the ground of non-filing of the returns and non-payment of taxes. Thereafter, an application for revocation was also dismissed. Aggrieved by the said Order of cancellation dated 09.06.2022 and the Order of dismissal of the application for revocation dated 15.05.2024, 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 12.02.2026. 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. 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, pending miscellaneous applications, if any, shall stand closed.

________________________ R. RAGHUNANDAN RAO, J

________________ T.C.D. SEKHAR, J

Date: 27.01.2026 MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

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

WRIT PETITION No.: 1743 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)

27.01.

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.