Nsl Mining Resources Indi Apvt LTD vs. Union Of INDIA - Andhra Pradesh High Court, 23 September 2025

APHC010459132025

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: 25122/2025 Between:

NSL MINING RESOURCES INDI APVT LTD, HAVING ITS REGISTERED OFFICE AT LEVEL 1, MID-TOWN BUILDING, ROAD NO 1, BANJARA HILLS, HYDERABAD, REPRESENTED BY ITS AUTHORISED REPRESENTATIVE, MR. MONISH BHALLA.

MONISH BHALLA,, S/O. OM PARKASH BHALLA, AGED ABOUT 50 YRS OCC BUSINESS, R/O. 158, KESHAV KUNJ, NDMC SOCIETY H3 BLOCK, VIKAS PURI- NEW DELHI - 110018. ...PETITIONER(S) AND 1. UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI.

COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, 9/86- A, AMRAWATI NAGAR, M R PALLI, TIRUPATI, ANDHRA PRADESH- 517502

THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO. 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH-522501

ASSISTANT COMMISSIONER OF CENTRAL TAX, KURNOOL CGST DIVISION, NEAR CHILDREN'S PARK KURNOOL- 518 001. 5. ASSISTANT COMMISSIONER OF STATE TAX, D. NO 29/178-31-B, STATE BANK COLONY, NANDYAL - 518501 STATE DIVISION - KURNOOL CIRCLE - NANDYAL- II ANDHRA PRADESH

THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELAGAPUDI.

...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 Writ or any other order or direction in the nature of Certiorari - A. calling for the records and proceedings culminating into the Impugned Order dated 21st

July 2022 bearing Reference No. ZA370722028357F ordering cancellation of GST Registration of the Petitioner No. 1 and consequently quash and set aside the same and B. Direct the Respondent Authorities to activate the GST number of the Petitioner No. 1 being ZA370722028357F as cancelled by the Impugned Order C. In the alternative and without prejudice to prayers (a) and (b), this Hon'ble Court be pleased to direct the Respondent Authorities, to condone delay if any, and permit the Petitioner No. 1 to file an application under section 30 of the Andhra Pradesh Goods and Services Tax, 2017 read with rules and direct the authorities to consider the same within a time bound manner 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 dispense with filing of Certified copy of the Impugned Order dated 21ST July 2022 bearing Reference No. ZA370722028357F ordering cancellation of GST Registration of the Petitioner No. 1 and pass IA NO: 2 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 stay the effect, operation and implementation of the Impugned Order dated 21ST July 2022 bearing Reference No. ZA370722028357F ordering cancellation of GST Registration of the Petitioner No. 1 and pass Counsel for the Petitioner(S):

DODDALA PRUDHVI TEJA Counsel for the Respondent(S):

SANTHI CHANDRA

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

Heard Sri Doddala Prudhvi Teja, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax 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, by an Order dated 21.07.2022, on the ground of non-filing of the returns and non-payment of taxes. Aggrieved by the said Order of cancellation dated 21.07.2022, 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, as payable under the Resolution Plan approved by the NCLT on 01.02.2024 due on or before 09.10.2025. 4) The 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 respondent Authority 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 respondent Authority 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 respondent Authority 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

Date: 24.09.2025 MJA THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No.25122 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao)

24.09.

2025

MJA