Nk Constructions Group vs. The Superintendent Of Central Tax - Andhra Pradesh High Court, 29 July 2025

Cause title — parties, addresses and appearances

APHC010375202025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE THIRTIETH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 19227 OF 2025 Between: M/s. NK Constructions Group, D.No. 77/33/71 A, Nava Vikas Street, Vengal Rao Nagar, Kavali, Nellore District, Andhra Pradesh, Pin. 524 201. ...PETITIONER AND 1. The Superintendent of Central Tax, Kavali Range, Nellore Division Andhra Pradesh. 2. The Assistant Commissioner of Central Tax, Nellore Division Bhavan, Magunta layout, Nellore-524003 3. The Commissioner of Central Tax, Guntur CGST Commissionerate, GST Bhavan, Central Revenue Buildings, Kannavari Thota, Guntur - 522 004. 4. Union of India, Through Principal Secretary to Government, Ministry of Finance, Department of Revenue, Udyog Bhavan, North Block, New Delhi-110001 GST ...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 a) setting aside the Impugned Order No. ZA370122003764X dated 04.01.2022 issued by Respondent No. 1 for cancelation of the GST registration as being violative of the principles of natural justice. Counsel for the Petitioner: SRI K.RAGHAVENDER REDDY Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: THE ADDL. SOLICITOR GENERAL OF INDIA

The Court made the following order:

APHC010375202025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, THE THIRTIETH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 19227/2025 Between; NAVA VIKAS NELLORE DISTRICT, 1.NK CONSTRUCTIONS GROUP, D.NO. 77/33/71A. STREET, VENGAL RAO NAGAR, KAVALI ANDHRA PRADESH, PIN. 524 201. ...PETITIONER AND 1.THE SUPERINTENDENT OF CENTRAL TAX, KAVALI RANGE, NELLORE DIVISION, ANDHRA PRADESH. 2.THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NELLORE DIVISION, GST BHAVAN, MAGUNTA LAYOUT, NELLORE-524003 3.THE COMMISSIONER OF CENTRAL TAX, . COMMISSIONERATE, BUILDINGS, KANNAVARI THOTA, GUNTUR - 522 004. GUNTUR CGST GST BHAVAN. CENTRAL REVENUE 4.UNION OF INDIA, THROUGH PRINCIPAL SECRETARY TO MINISTRY OF FINANCE, DEPARTMENT OF GOVERNMENT. REVENUE, UDYOG BHAVAN, 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 a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS setting aside the Impugned Order No.

2 ZA370122003764X dated 04.01.2022 issued by Respondent No. 1 for cancelation of the GST registration as being violative of the principles of natural justice, b) Pass Counsel for the Petitioner: 1.K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

3 0^ The Court made the following Order: (perHon’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 04.01.2022, bearing Reference No.ZA370122003764X, issued by the 1®' respondent. I 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 3. the following directions: 1) The petitioner shall file an application for revocation of the cancellation of the registration of the petitioner on or before 20.08.2025; The petitioner shall also file draft returns which the petitioner proposes to file in the event of the registration of the petitioner being restored; The petitioner shall also deposit all taxes due on or before 20.08.2025; 2) 3) The 1®* respondent, who is the Registering Authority-cum-Assigni ng Authority shall receive the payment of such taxes prior to considering the application for revocation; 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; 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; 4) 5) 6) 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.

4 As a sequel, interlocutory applications pending, if any shall stand closed. REGISTRAR G. HELA NAIDU ASSISTANT REGISTRAR //// To, SECTION OFFICER

The Superintendent Of Central Tax, Kavali Range, Nellore Division, Andhra Pradesh.

The Assistant Commissioner of Central Tax, Nellore Division, GST Bhavan, Magunta layout, Nellore-524003

The Commissioner of Central Tax, Guntur CGST Commissionerate, GST Bhavan, Central Revenue Buildings, Kannavari Thota, Guntur - 522 004. 4. The Principal Secretary to Government, Ministry of Finance, Department of Revenue, Union of India, Udyog Bhavan, North Block, New Delhi-110001

One CC to Sri K.Raghavender Reddy, Advocate [OPUC]

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

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

Two CD Copies. ssb

HIGH COURT DATED;30/07/2025 ORDER WP No.19227 OF 2025 I t Z AUG 2025 ™ Current Section DISPOSING OF THE W.P. WITHOUT COSTS