BharatTaxGST

M/S. Yantra Epcom Solutions PVT. LTD. vs. The Chief Commissioner Of State Taxes

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WP/7174/2025HC Andhra PradeshGSTCNR APHC01014063202502 September 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR4 pages
For Petitioner: PEDDIBHOTLA VENKATA SAI RAJESHFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
1 APHC010140632025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE THIRD 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: 7174/2025 Between: 1. M/S. YANTRA EPCOM SOLUTIONS PVT. LTD., HAVING ITS REGD. OFFICE AT PLOT NO. MIG/106, SUJATHA NAGAR, CHINA MUSHIDIVADA, VISAKHAPATNAM, ANDHRA PRADESH - 531173 REP. BY ITS MANAGING DIRECTOR MR BBVVSR CHANDRA SEKHAR ...PETITIONER AND 1. THE CHIEF COMMISSIONER OF STATE TAXES, D. NO. 12-468-4, NH-16 SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH - 522501 2. THE ADDITIONAL COMMISSIONER ST, CUM APPELLATE AUTHORITY, VIJAYAWADA 3. THE GOODS AND SERVICES TAX OFFICER, GAJUWAKA, VISAKHAPATNAM 4. THE STATE OFANDHRA 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 2 particularly one in the nature of WRIT OF MANDAMUS declaring the impugned order in FORM GST REG-19 passed by the 3rd Respondent in Reference Number ZA371221026175Y Dt. 18.12.2021 cancelling the GST Registration of the Petitioner and the consequential action of 2nd Respondent in rejecting the Appeal as time barred and hit by limitation vide impugned Order in Appeal in DIN 3716052474509 Dt. 16.05.2024 as illegal, arbitrary, without jurisdiction, and in 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 Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX

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

The petitioner had registered itself under the GST Act regime. Thereafter a show cause notice, dated 01.12.2021, was issued to the petitioner calling upon the petitioner to show cause why the registration could not be cancelled as the petitioner had not been filing returns for the past six months. Thereafter, an order dated 18.12.2021 was passed, cancelling the registration of the petitioner w.e.f. 31.08.2018. The reasons given for the said order of cancellation are as follows: “This has reference to your reply dated 10.12.2021 in response to the notice to show cause dated 01.12.2021 whereas no reply to notice to show cause has been submitted”.

2.

The aforesaid statement which contradicts itself, shows a clear lack of application of mind and would have to be set aside.

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3.

The petitioner being aggrieved by the said order had also approached the appellate authority who confirmed the order of cancellation, by its own order dated 16.05.2024. The appeal is said to have been dismissed on the ground that the appeal was not filed within the stipulated time.

4.

Though the appeal has been dismissed on the ground of limitation, the fact remains that the original order of cancellation itself suffers from the lack of application of mind.

5.

In such circumstances, we deem it appropriate to allow this Writ Petition setting aside the order of cancellation dated 18.12.2021 and the appellate order 16.05.2024. However, it shall be open to the 3rd respondent authority to take further steps, after issuance of a proper show cause notice and after considering the objections, if any, filed by the petitioner.

6.

Accordingly, this Writ Petition is allowed. There shall be no order as to costs.

As a sequel, miscellaneous petitions, if any, shall stand closed.

______________________________ R. RAGHUNANDAN RAO,J

____________________ T.C.D.SEKHAR,J

RJS

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 7174/2025 (per Hon’ble Sri Justice R Raghunandan Rao)

03.09.

2025

RJS

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.