BharatTaxGST

Sai Traders vs. The Assistant Commissioner (St)

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WP/28033/2025HC Andhra PradeshGSTCNR APHC01052657202514 October 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR5 pages
For Petitioner: K.RAGHAVENDER REDDYFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010526572025 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: 28033/2025 Between: 1. SAI TRADERS, , REP. BY ITS PROPRIETOR, MR. MAMIDI VENKATESWARA RAO, D.NO. 20/1A-8-101-2, SHOP NO.2, REVENUE SUB WARD NO. 20/1-A, PARAMESHWARI NAGAR, SRI POTTISRIRAMULU NELLORE-524003. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, CIRCLE-ILL NELLORE, ANDHRA PRADESH 2. THE JOINT COMMISSIONER OF STATE TAX, NELLORE DIVISION, NELLORE, ANDRA PRADESH. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 4. UNION OF INDIA, , REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FIOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 2 pleased to issue a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS setting aside the Impugned Order No. ZA371024046441X dated 26.10.2024 issued by respondent for cancellation of the GST registration as being illegal, arbitrary and violative of the principles of natural justice and pass Counsel for the Petitioner: 1. K.RAGHAVENDER REDDY 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 18.09.2024, on the ground of non-filing of the returns and non-payment of taxes. Thereafter, an application for revocation was also dismissed. Aggrieved by the said order of cancellation dated 18.09.2024 and the order of dismissal of the application for revocation dated 26.10.2024, 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 1st respondent, who is the Registering Authority-cum-Assigning Authority shall receive the payment of such taxes prior to considering the application for revocation.

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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

________________ T.C.D.SEKHAR, J

Dated 15.10.2025 KA

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

WRIT PETITION NO: 28033/2025

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.