Sai Krishna Contract Works vs. The Superintendent Of Central Tax
Original PDF →Facts
The petitioner's GST registration was proposed for cancellation. The petitioner filed a reply to the show cause notice but alleged no action was taken on it. The petitioner approached the High Court seeking a writ of mandamus to revoke the cancellation.
Held
The Court noted that the petitioner sought to withdraw the writ petition. The Court allowed the withdrawal with liberty to approach the court again if future difficulties arise.
Key Issues
Whether the authorities failed to consider the petitioner's reply to the show cause notice and if the cancellation of GST registration was illegal and arbitrary.
Sections Cited
Article 19(1)(g), Andhra Pradesh Goods and Service Tax Act, 2017
AI-generated summary — verify with the full judgment below
APHC010608662025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE NINETEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 31752/2025 Between:
SAI KRISHNA CONTRACT WORKS, GSTIN - 37DGZPS6105Q1Z5 REP. BY ITS PROPRIETOR, MR. A. SAI KRISHNA 26-2669, IRUVARAM CHECKPOST, CHITTOOR -517125, ANDHRA PRADESH
...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX, CHITTOOR -I RANGE CHITTOOR, ANDHRA PRADESH
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
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 topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in not taking any action to consider the reply filed by the Petitioner on 25.10.2025 in reply to show cause notice dated 11.9.2025 proposing cancellation of the Petitioners GST registration under the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary, without juri iction and in violation of principles of natural justice, and in violation of rights to carry of business guaranteed under Article 19(1)(g) of the Constitution of India, and consequently direct the authorities to revoke the cancelation of GST registration and to restore the same in the interest of justice, and pass such Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
SANTHI CHANDRA
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Learned counsel for the petitioner seeks leave to withdraw the present Writ Petition with a liberty to approach this Court, in the event of any future difficulty.
Accordingly, this Writ Petition is dismissed as withdrawn with liberty. 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:19.11.2025 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.31752 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
2025
KPV
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.