A. Mahendra vs. The State Of Andhra Pradesh
Held
The Court held that the petitioner's representation dated 22.02.2025 for revocation of the cancellation of his GST registration had not been considered. Citing a previous judgment of the High Court in W.P.No.790 of 2025, which dealt with similar circumstances, the Court directed the 3rd respondent (Assistant Commissioner, ST-1, Tadipatri circle) to consider the petitioner's representation for revocation of cancellation and pass orders at the earliest, within three weeks from the date of receipt of the Court's order. The Court also stated that there would be no order as to costs. As a sequel, any pending interlocutory applications were ordered to be closed.
Facts
The petitioner, I.A. Mahendra, was a registered person under the Goods & Services Tax Act, 2017. His GST registration (GSTIN37BBKPM6391Q1ZM) was cancelled suo motu. He was informed of this cancellation by the Assistant Commissioner (ST-1), Tadipatri circle, by a letter dated 07.02.2025. Subsequently, the petitioner made a representation dated 22.02.2025, seeking revocation of the cancellation of his registration. As this representation was not being considered, the petitioner approached the High Court by way of a Writ Petition, seeking a direction to permit him to file returns for reactivation of his GSTIN and to activate the GSTIN. He also filed an interim application seeking directions to activate the GSTIN pending disposal of the writ petition.
Key Issues
1. Whether the action of the respondents in not permitting the petitioner to file returns for reactivation of his GSTIN is illegal, arbitrary, and violative of Articles 14, 16, and 21 of the Constitution of India? Petitioner's Contention: The petitioner argued that the respondents' inaction in considering his representation for revocation of cancellation and not permitting him to file returns for reactivation of his GSTIN was illegal and arbitrary. He relied on a previous judgment of the High Court in W.P.No.790 of 2025, where similar circumstances led the Court to permit the petitioner therein to file an application for revocation with a direction to the registration authority to consider it. Respondents' Contention: The judgment does not record any specific arguments made by the respondents.
Sections Cited
Goods & Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
APHC010358802025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [flip's WEDNESDAY,THE TWENTY THIRD 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: 18401 OF ?n7S Between: A. Mahendra,, S/o A. Surya Muni Chintalarayapalem, Tadipatri District, Aged 36 years, R/o.4/658, Ananthapuramu, Ananthapuramu ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, (Commercial Tax) Department, Velagapudi Amaravati.
The State Commissioner (ST), Tadipatri, Ananthapuramu District.
The Assistant Commissioner Ananthapuramu District.
The Superintendent (GST), Vishakapatnam. Revenue (ST-1), Tadipatri circle, Tadipatri ...Respondents ^ Petition under Article 226 of the Constitution circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly in the nature of Writ of Mandamus declaring the of India praying that in the one action of the respondents in not permitting the petitioner to file the returns for reactivation of the GSTIN of ; the
The judgment continues below.
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