BharatTaxGST

Padmavathi Bommidi vs. The State Of Andhra Pradesh

Original PDF →
WP/28376/2025HC Andhra PradeshGSTCNR APHC01054490202514 October 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR5 pages
For Petitioner: JYOTHI RATNA ANUMOLUFor Respondent: GP FOR COMMERCIAL TAX

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
APHC010544902025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE FIFTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 28376/2025 Between: 1. PADMAVATHI BOMMIDI, PROPRIETOR OF SAL DURGA ASSOCIATES, AGED ABOUT 54 YEARS, RESIDENT OF 79-2-16/5, VADREVU NAGAR, TILAK ROAD, RAJAHMUNDRY, EAST GODAVARI DISTRICT ANDHRA PRADESH - 533101. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, STATE TAX DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI 2. THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, VIJAYAWADA, ANDHRA PRADESH. 3. THE GOODS AND SERVICES TAX OFFICER, ALCOT GARDENS CIRCLE, RAJAMAHENDRAVARAM, EAST GODAVARI 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 to issue a Writ, Order or Direction, more particularly in the nature of Writ of Mandamus, declaring the impugned Show Cause Notice dated 15.03.2022 (Ex-Pi, Ref. No. ZA3703220205141) issued by the 3rd Respondent and the consequential Order dated 20.04.2022 (Ex-P2) passed in FORM GST REG-19 cancelling the GST registration of the Petitioner 2 bearing GSTIN 37BFVPB3518P1ZT, as arbitrary, illegal, unsustainable, and violative of principles of natural justice as well as the fundamental rights guaranteed under Articles 14, 19(1)(g) and 300A of the Constitution of India, and consequently set aside the same and further direct the Respondents to revoke the cancellation and restore the GST registration of the Petitioner forthwith and permit the Petitioner to file returns and comply with the provisions of law prospectively from the date of restoration and 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 to suspend the operation of the impugned Show Cause Notice dated 15.03.2022 (Ex-Pi) and the Cancellation Order dated 20.04.2022 (Ex-P2), pending disposal of the present Writ Petition, in the interests of justice and equity. Counsel for the Petitioner: 1. JYOTHI RATNA ANUMOLU Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3

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

Heard 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 (for brevity “GST Act”), by an order, dated 20.04.2022, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said order of cancellation dated 20.04.2024, 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 31.10.2025. 4) The 3rd 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 3rd respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application.

4

6) In the event of the 3rd 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 3rd 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

________________ T.C.D.SEKHAR, J

Dated 15.10.2025 KA

5

237 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 28376/2025

Dated 15.10.2025 KA

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.