BharatTaxGST

M/S. Venkateshwara Infra It Solutions vs. Assistant Commissioner (St)

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WP/19375/2025HC Andhra PradeshGSTCNR APHC01037512202516 September 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR7 pages
For Petitioner: K.RAGHAVENDER REDDYFor Respondent: SRI K.RAGHAVENDER REDDY, 1 to 3: GP'FOR COMMERCIAL TAX, THE ADDL. SOLICITOR GENERAL, INDIA, OF

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Cause title — parties, addresses and appearances
rr .s » ¥ APHC010375122025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19375 OF 2025 Between: M/s. Venkateshwara Infra IT Solutions, rep. by its Managing Partner, Mr. Amancherla Pattabhi, 26-12-1736, Shar Colony, BV Nagar, Sri PottiSriramulu Nellore-524003. ...PETITIONER AND 1. Assistant Commissioner (ST), Circle-1, Nellore. 2. Joint Commissioner of State Tax , Nellore Division, Nellore 3. State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. 4. Union of India, rep. by its Secretary, Ministry of Finance, 3'^^ Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. ...RESPONDENTS 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 to issue a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS , ZA370624008362Q dateda) Setting aside the Impugned proceeding Order No, 21.06.2024 issued by Respondent No.1 for as being illegal, arbitrary and violative cancelation of the GST registration of the principles of natural justice. Counsel for the Petitioner: Counsel for the Respondent Nos. Counsel for the Respondent No.4: SRI K.RAGHAVENDER REDDY 1 to 3: GP'FOR COMMERCIAL TAX THE ADDL. SOLICITOR GENERAL INDIA OF The Court made the following 1 APHC010375122025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] ■IJVi WEDNESDAY,THE SEVENTEENTH 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: 19375/2025 Between: 1.M/S. VENKATESHWARA INFRA IT SOLUTIONS,. REP. BY ITS MANAGING PARTNER. MR. AMANCHERLA PATTABHI, 26-12-1736, SHAR COLONY, BV NAGAR. SRI POTTISRIRAMULU NELLORE- 524003. ...PETITIONER AND 1.ASSISTANT COMMISSIONER ST. CIRCIE-I, NELLORE. 2.JOINT COMMISSIONER OF STATE TAX I, NELLORE DIVISION, NELLORE 3.STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT,VELAGAPUDI,AMARAVATHI,GUNTURDISTRICT. 4.UNION OF INDIA, REP. BY ITS SECRETARY FINANCE, 3RD FIOOR, JEEVAN DEEP BUILDING, SANSADMARG NEWDELHI-LLO001. MINISTRY OF ...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 to may be pleased to issue a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS a) Setting aside the Impugned ZA370624008362Q dated 21.06.2024 issued by proceeding Order No. I 2 Respondent No. 1 for cancelation of the GST registration as being illegal arbitrary and violative of the principles of natural justice, b) Pass such Counsel for the Petitioner: 1.K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX 2.GP FOR COMMERCIAL TAX

The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri K. Raghavender Reddy, learned counsel appearing for the and the Learned Government .Pleader for Commercial Tax, petitioner 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, by an Order, dated 21.06.2024, on the ground of non-filing of the returns and non-payment of taxes. Thereafter, an application for revocation also dismissed. Aggrieved by the said Order of cancellation dated 21.06.2024, the petitioner has now approached this Court, by way of the present Writ Petition. was 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 3. In a certain directions.

4.

Following the said Judgment, this Writ Petition is disposed of with the following directions;

3 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 08.10.2025. 4) The 1®* 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 1®* 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 1®‘ 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 1®‘ respondent shall accept such manual filing. There shall be no order as to costs. As a sequel, miscellaneous petitions, pending if any, shall stand closed. SRI T SRINIVASA RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,

1.

The Assistant Commissioner(ST), Circle-1, Nellore.

2.

The Joint Commissioner of State Tax I, Nellore Division, Nellore

3.

The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.

rd

4.

The Secretary, Ministry of Finance, Union of India, 3 Deep Building, Sansad Marg, New Delhi-110001. 5. One CC to Sri K.Raghavender Reddy, Advocate [OPUC]

6.

One CC to the Addl. Solicitor General of India, High Court of A.P. at Amaravati[OPUC]

7.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

8.

Two CD Copies. Floor, Jeevan ! ssb

HIGH COURT DATED: 17/09/2025 ORDER WP No. 19375 OF 2025 DISPOSING OF THE W.P. WITHOUT COSTS

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.