M/S. Srinivas Traders vs. The Assistant Commissioner (St)
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APHC010510382025
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: 26304/2025 Between:
M/S. SRINIVAS TRADERS, GSTIN - 37DOLPS2836Q1ZW REP. BY ITS PROPRIETOR, MR. B.SRINIVASULU 1-27, MEGHA COMPLEX, OPP MPDO OFFICE BANGULARAPAYAM, CHITTOOR-517416 ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, PALAMANERU CIRCLE CHITTOOR DISTRICT
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...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 tomay be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in cancelling the Petitioners GST registration by order dated 24.4.2025, contrary to the provisions of Section 29(2) of the Andhra Pradesh Goods and Service Tax ct, 2017 and Rule 21 of the CGST Rules, as illegal,
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arbitrary, without juri iction and in violation of principles of natural justice and also invalid in the absence of DIN on the impugned order or the show cause notice, and consequently direct the authorities to revoke the cancelation of GST registration and to restore the same in the interest of justice, and pass such Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. 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 24.04.2025, bearing Reference No.ZA370425047705D, 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.26304/2025
(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.