Sri Ayyappa Enterprises vs. The Assistant Commissioner
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APHC010506232025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26198/2025 Between:
SRI AYYAPPA ENTERPRISES, HAVING PREMISES AT, 15-320, GROUND FLOOR, SRINAGAR COLONY, PORANKI, KRISHNA, ANDHRA PRADESH REP. BY ITS AUTHORIZED SIGNATORY JTS SRIKRISHNA
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, PENAMALURU, VIJAYAWADA 2).
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI
...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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned order passed by the ERespondent in Reference Number ZA370325038267G Dt. 15.03.2025 cancelling the GST Registration of the Petitioner as illegal, arbitrary, without juri iction, and violation of principles of natural justice, violative of Sec. 29 of GST Act, 2017 and set aside the same and consequently direct the Respondents to revoke the cancellation of GST Registration and to restore the same or to pass
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Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 2. 3
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner has approached this Court by way of the present Writ Petition challenging the cancellation of registration, dated 15.03.2025, bearing Reference No.ZA370325038267G, issued by the 1st respondent.
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 of the cancellation of the registration of the petitioner on or before 15.10.2025;
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 15.10.2025;
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;
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.
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As a sequel, interlocutory applications pending, if any shall stand closed. _______________________ R. RAGHUNANDAN RAO, J.
_________________ T.C.D. SEKHAR, J.
Dated: 24.09.2025 BSM
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
W.P.No.26198/2025
(per Hon’ble Sri Justice R. Raghunandan Rao) Date: 24.09.2025
BSM
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.