Vijaya Durga Engineering Works vs. The Additional Commissioner(St) And Appellate Authority
Held
The Court directed the petitioner to file an application for revocation, deposit all due taxes, and submit draft returns. The Registering Authority was instructed to consider the revocation application and pass orders within 15 days of receipt.
Facts
The petitioner's GST registration was cancelled by the Assistant Commissioner for non-filing of returns and non-payment of taxes. The petitioner challenged this cancellation order before the High Court.
Key Issues
Whether the cancellation of GST registration was illegal and arbitrary, and if the petitioner should be granted an opportunity to rectify the non-compliance.
Sections Cited
Rule 21A (2A)
AI-generated summary — verify with the full judgment below
APHC010646042025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 33439/2025 Between:
VIJAYA DURGA ENGINEERING WORKS, REPT. BY ITS PROPRIETOR MR. PANDU SUDDULA, 3-54/2A, PANDU GARI STREET, VEERABHADRAPURAM-534211
WEST GODAVARI, ANDHRA PRADESH.
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONERST AND APPELLATE AUTHORITY, VIJAYAWADA, NTR DISTRICT. 2. 2. THE ASSISTANT COMMISSIONER ST, TANUKU CIRCLE, TANUKU, ELURU DIVISION. 3
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REV (CT-II) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. 4. 4. THE UNION OF INDIA, REP. BY ITS 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 to issue any order or direction more particularly one in the nature of Writ of
The judgment continues below.
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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.