President Village Level Committee vs. The State Of Ap
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APHC010476622025
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: 25388/2025 Between:
PRESIDENT VILLAGE LEVEL COMMITTEE, ANANTHASAMUDRAM GP, PULLAMPET (GST REGISTRATION NO. 37AAKAP2334H1ZH), 1/22, DASARIPALLI, PULLAMPETA, YSR DISTRICT, ANDHRA PRADESH - 516107, REPRESENTED BY ITS PRESIDENT K. PENCHALAIAH, S/O. PEDA PENCHALAIAH, AGED 38 YEARS, R/O. DASARIPALLI, PULLAMPETA, YSR DISTRICT, ANDHRA PRADESH.
...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, REVENUE
(COMMERCIAL TAXES-LL) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE SUPERINTENDENT ST, RAJAMPET RANGE, ANDHRA PRADESH.
THE ASSISTANT COMMISSIONER ST, RAYACHOTI CIRCLE, ANDHRA PRADESH.
THE UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI.
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...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 or Order or Direction, more particularly one in the nature of a Writ of Mandamus declaring the action of the 2nd respondent in issuing the impugned show cause notice in Ref No. ZA370824019930E dated 13.08.2024 and the order of cancellation of registration in Ref No ZA370924027838Y dated 17 09.2024 as illegal arbitrary and also oppose to the principles of natural justice as well as oppose to orders of this Honourable Court in WP No. 6662 of 2025 dated 19.03.2025 consequentially suspend the operation of the cancellation of registration in Ref No. ZA370924027838Ydated 17.09.2024 of the petitioner committee and to 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 be pleased to suspend the operation of the cancellation of registration in Ref No. ZA370924027838Y dated 17.09.2024 of the petitioner committee pending disposal of the above writ petition and to pass Counsel for the Petitioner:
V SAI KUMAR Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
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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 17.09.2024, bearing Reference No.ZA370924027838Y, issued by the 2nd 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 2nd 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 2nd 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 2nd 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 2nd 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.25388/2025
(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.