Jay Durga Exports vs. The Superintendent Of Central Tax
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Cause title — parties, addresses and appearances
pleased to issue any order Writ of Mandamus of India praying that in the in the affidavit filed therewith, the High Court may be or direction more particularly one in the nature of or any other appropriate writ or order or direction declaring
the action of the Respondent in cancelling the Petitioners GST registration by order dated 28.8.2024 contrary to the provisions of Section 29(2) of Andhra Pradesh Goods and Service Tax Act, violation of principles of natural justice and to revoke the cancelation of GST the 2017, as illegal, arbitrary and i : consequently direct the authorities registration and to restore the same in the in interest of Justice.^ Counsel for the Petitioner: SRI SRINIVASA Counsel for the Respondent Nos.1 Counsel for the Respondent No.3:THE ADDL. INDIA RAO KUDUPUDI - & 2: GP FOR COMMERCIAL TA>r SOLICITOR GENERAL OF The Court made the following order:
APHC010399242025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE SIXTH 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: 20584/2025 Between: 1.JAY DURGA EXPORTS, REP. BY ITS PROPRIETOR, SMT. SUNITHA THAMISETTY, SY.N0.238, BUDAWADA VILLAGE, CHIMAKRUTHY MANDAL PRAKASAM DISTRICT, ANDHRA PRADESH -523253 ...PETITIONER AND 1.THE SUPERINTENDENT OF CENTRAL TAX, ONGOLE RANGE ONGLE, PRAKASAM DISTRICT 2.THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY REVENUE CT-II DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI 3.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 toPleased to issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriatewrit or order or direction declaring the action of the 1ST Respondent in cancelling the Petitioners GST registration by order dated 28.8.2024 contrary to the provisions of Section 29(2) of the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary and in violation of principles of natural justice and consequently registration and to rtstore‘^ho^"‘’'°"''“ '^^n^elation of GST restore the same m the interest of justice, and pass Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S); 1GP FOR COMMERCIAL TAX
W.P.No. 20584 of 2025 The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) Heard Sri Srinivasa Rao Kudupudi, 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 28.08.2024, on the ground of non-filing of the returns and non-payment of taxes.
Aggrieved by the said Order of Cancellation, dated 28.08.2024 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 28.08.2025. RRR,J & TCDS,J 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 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 online, the same can be filed manually and the 1 accept such manual filing. St 4) The 1 application St respondent shall There shall be no order as to costs. As a sequel, interlocutory applications pending if any shall stand closed. / fVi. RAJViESH BABU DEPUTY REGISTRAR //// SECTIOiSi OFFICER To,
The Superintendent of Central Tax, Ongole Range District. Ongle, Prakasaip.^
The Principal Secretary, Revenue CT-II Department. State of Andhra Pradesh, AP Secretariat. Velagapudi, Amaravathi
The Secretary (Finance), Ministry of Finance, Block, New Delhi 110001
One CC to Sri Srinivasa Rao Kudupudi, Advocate
One CC to the Addl. A.P[OPUC]
Two CCs to GP for Commercial Tax, [OUT]
Two CD Copies. Union of India, North [OPUC] - Solicitor General of India. High Court of High Court of Andhra Pradesh' ssb
.* HIGH COURT dated :06/08/2025 I 0 1 SFP 2025 mj Current Section ORDER WP No. 20584 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.