Vinayaka Agro Fertilisers INDIA PVT LTD vs. The Assistant Commissioner
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APHC010560372025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3559] WEDNE AY, THE TWENTY NINETH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION NO: 29150/2025 Between:
VINAYAKA AGRO FERTILISERS INDIA PVT LTD, REPRESENTED BY ITS ADDITIONAL DIRECTOR, RAPAKA SATYANARAYANA, SURVEY NO.2456/1, SURVEPALLI BIT II, SURVEPALLI, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524321. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) NELLORE-I CIRCLE, D.NO 15-505/2, 2ND FLOOR, C.T. COMPLEX, R R STREET, NELLORE, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH-524001. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS SPECIAL CHIEF SECRETARY, REVENUE DEPARTMENT (CT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI MANDAL, 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 topleased to issue a direction or Order, more particularly in the nature of a writ of Mandamus or any other appropriate Writ, declaring the impugned Order for cancellation of GST Registration in Form GST REG - 19, vide Ref. No. ZA370225010729K, dated 06.02.2025, issued to the Petitioner as non- est, illegal, arbitrary, and violative of Articles 19(l)(g) and 300A of the Indian Constitution, and/or pass IA NO: 1 OF 2025 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 operation of the impugned Order passed by the first respondent i.e.. Order for Cancellation of Registration in Form GST REG - 19, vide Ref. No. ZA370225010729K, dated 06.02.2025, or to pass Counsel for the Petitioner:
ALLA RAMA KRISHNA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Alla Rama Krishna, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes 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, vide Reference No.ZA370225010729K, by an Order, dated 06.02.2025, on the ground of non-filing of the returns and non-payment of taxes.
Aggrieved by the said Order of Cancellation, dated 06.02.2025, the petitioner has now approached this Court, by way of the present Writ Petition.
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.
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 19.11.2025. 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, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
_______________________ SUBHENDU SAMANTA, J
Date:29.10.2025 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION No:29150 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.