Adiwasi Electricity Consumers Society vs. The Additional Commissioner
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010410642025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE THIRTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20977/2025 Between: 1.ADIWASI ELECTRICITY CONSUMERS SOCIETY, REPRESENTED BY ITS PROPRIETOR PANGI KOTESWARA RAO, S/0.MOHAN RAO AGED ABOUT 42 YEARS, R/0. NO. 198, KANTABAMGUDA, ARUKUVALLEY, ALLURI SEETHARAMARAJU DISTRICT ANDHRA PRADESH -531 151. ...PETITIONER AND 1.THE ADDITIONAL COMMISSIONER, APPELLATE AUTHORITY, COMMERCIAL TAX DEPARTMENT GOVERNMENT OF ANDHRA PRADESH VIJAYAWADA-A. P. 2.THE ASSISTANT COMMISSIONER GST, PADERU (FORMERLY ANAKAPALLI) CIRCLE A.S.RAJU DISTRICT, A.P. PADERU, (FORMER VISAKAPATNAM) ...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 of Mandamus or any other appropriate writ or order or direction declaring the action of the respondents in confirming the Appeal of the 2nd Respondent in cancelling the GST registration certificate of the petitioner vide GST No. 37AABAA2820N2ZS, on suomoto is arbitrary, illegal and contrary to law and consequently set-aside the Appeal order dated
\ 2 RRR,J & TCDS,l W.P.No.20977of2025 07.07.2025 of the 1st Respondent and order for Cancellation of Registration Dt. 27.04.2019 of the 2nd Respondent and pass lA 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 Suspend the orders of the Appeal order dated 07.07.2025 of the 1st respondent thereby to direct the 2nd Respondent to Revive the GST Registration portal of the petitioner GST No. 37AABAA2820N2ZS, pending disposal of the above Writ Petition and pass Counsel for the Petitioner: 1.SRINIVASA RAO PUTLURI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX
3 RRR,J & TCDS,J W.P.No.20977 of 2025 The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) Heard Sri Srinivasa Rao Putiuri, 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 10.06.2019, on the ground of non-filing of the returns and non-payment of taxes.
Aggrieved by the said Order of Cancellation, dated 10.06.2019 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 due on or before 03.09.2025. YV \ ■Mb. V' i.^'SVWYYvr,; 4 RRRJ & TCDSJ W.P.No.20977 of 202S 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 2""^ respondent shall consider the application of the petitioner for % nd 4) The 2 revocation and pass orders within 15 days from the date of receipt of the application. 6) In the event of the 2^^ 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 respondent shall accept such manual filing. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. Sp/- SHA/K MOHD. RAFI ASSISTANT ISTRAR //// SECTION OFFICER To,
The Additional Commissioner (ST) (FAC), Appellate Authority, Commercial Tax Department, Government of Andhra Pradesh Vijayawada - A.P.
The Assistant Commissioner GST, Paderu (Formerly Anakapalli) Circle Paderu, (Former Visakapatnam) A.S.Raju District, A.P. (By Speed Post)
One CC to Sri Srinivasa Rao Putiuri Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Two CD Copies TF
,X i, HIGH COURT DATED:13/08/2025 1 03 SEP 2025 I Currwit Smiioh . ORDER WP NO. 20977 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.