Cause title — parties, addresses and appearances
APHC010059082024
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY, THE TWENTY FIRST 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: 3373/2024
Between:
1. SRI KALYANI GRANITES, S NO 102 INDUSTRIAL ESTATE,
KURNOOL ROAD, ONGOLE 523001 REPRESENTED BY ITS
PROPRIETOR KISHORE PALLAPOLU
...PETITIONER
AND
1. THE
STATE
OF
ANDHRA
PRADESH,
REPRESENTED
BY
SECRETARY TO GOVERNMENT REVENUE CT DEPARTMENT
SECRETARIAT BUILDINGS AMARAVATHIGUNTUR DISTRICT.
2. THE ADDITIONAL COMMISSIONER APPEALS, 19-10-100-3A, NEW
INDIRA NAGAR ,BESIDES SGS ARTS COLLEGE ROAD, TIRUPATI-
517501.
3. THE ASSISTANT COMMISSIONER ST ONGOLE, , PRAKASHAM
DIST
4. THE CHIEF COMMISSIONER, STATE TAXES, D NO 12468
ADJACENT TO NH16 SERVICE ROAD KUNCHANAPALLY, GUNTUR
DISTRICT 522501.
...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
2
RRR, J & TCDS, J
W.P.No.3373 of 2024
in the nature of Writ of Mandamus declaring the Appeal Orders
No.ZD370124023143Z Dt.31.01.2024 passed by 2nd respondent confirming
the cancellation of registration dated 1-06- 2023 by in form GST REG23
issued by the 3rd respondent under the Goods and Services Tax Act 2017
which is illegal ,arbitrary, and violative of Articles 14,19,21 and 300A g of the
Constitution of India and direct the respondents to restore the status of tax
regime and to pass such
IA NO: 1 OF 2024
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 suspend the Appeal Orders No.ZD370124023143Z
Dt.31.01.2024 passed by 2nd respondent confirming the cancellation of
registration dated 1-06- 2023 by in form GST REG23 issued by the 3rd
respondent under the Goods and Services Tax Act 2017pending disposal of
the above writ petition and to pass such
Counsel for the Petitioner:
1. P NAGENDRA REDDY
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
3
RRR, J & TCDS, J
W.P.No.3373 of 2024
The Court made the following Order:
The petitioner had registered under the Goods and Services Tax Act, 2017. However, his registration was cancelled, by an order, dated 09.06.2023. Aggrieved by such order of cancellation of registration, the petitioner filed an appeal, which also came to be dismissed on 31.01.2024. The petitioner, being aggrieved by these orders of cancellation as well as the appellate orders, has approached this Court, by way of the present Writ Petition.
2.In view of the fact that the petitioner can file an application for fresh registration, it would be appropriate to dispose of this Writ Petition, leaving it open to the petitioner to apply for fresh registration. Upon such application being made, the respondents shall consider the application in accordance with law and pass necessary orders within a period of four (04) weeks from the date of application.
3.Accordingly, this Writ Petition is disposed of. 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: 21.01.2026 MJA
4 RRR, J & TCDS, J W.P.No.3373 of 2024
163
THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION NO: 3373/2024 (per Hon’ble Sri Justice R. Raghunandan Rao)
MJA
