Almond King Private Limited vs. The State Of Andhra Pradesh

Notice and suspension order ZA370525093531E, dated 27-05-2025 issued by 2nd vide Reference No respondent, while directing the 2nd respondent to restore the Petitioner registration. 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 to suspend the su^ension of the Petitioner’s GST registration (GSTIN: 37AAYCA6388E1ZY) by the 2nd respondent through Show Cause Notice vide Reference No. ZA37052509353Ye, dated 27-05-^5, while directing the said respondent to refrain from taking any coercive action pursuant to the said impugned notice Counsel for the Petitioner: SRI SASANKA BHUVANAGIRI Counsel for the Respondents: GP FOR COMMERCIAL TAX ^ The Court made the following order:

/ APHC010296912025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, THE SIXTEENTH 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: 15139/2025 Between; 1 almond king private limited, door no 4-126/a, mulpuru, ANDHRA PRADESH - amruthaluru, kuchipudi, bapatia REP. BY ITS DIRECTOR POTIA RAMAKRISHNA, AGED ABOUT 41 YEARS, R/0 5-83, NE.ARBY MANUKONDAVARIPALEM-VILLAGE, CHILAKALURIPET S/0 522313 POTIA GANGAIAH, temple, mandal, palnadu district. ...PETITIONER AND STATE OF ANDHRA PRADESH, REVENUE (COMMERCIAL REP BY ITS PRINCIPAL SECRETARY, 1.THE TAX) DEPARTMENT, secretariat buildings, VELAGAPUDI, AMARAVATHI, GUNTUR district. assistant commissioner ST, ABOVE CANARA BANK, 13TH WARD, SATYANNARAYANA 2.THE near railway station, PURAM. BAPATIA, ANDHRA PRADESH - 522101. ...RESPONDENT(S): 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, more particularly one in of WRIT OF MANDAMUS, declaring the action of the 2nd Cause Notice vide Reference No. Petition the nature Respondent in issuing the Show

ZA370525093531E, dated 27-05- 2025, and suspending the Petitioner's GST registration (GSTIN 37AAYCA6388E1ZY) through the same as illegal, arbitrary, unconstitutional, and consequently set aside the Show Cause Notice and suspension order vide Reference No ZA370525093531E, dated 27-05-2025 issued by 2nd respondent, while directing the 2nd respondent to restore the Petitioner registration 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 suspension of the Petitioner’s GST registration (GSTIN: 37AAYCA6388E1ZY) by the 2nd respondent through Show Cause Notice vide Reference No. ZA370525093531E, dated 27-05-2025, while directing the said respondent to refrain from taking any coercive action pursuant to the said impugned notice, and pass Counsel for the Petitioner: 1.SASANKA BHUVANAGIRI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

3 The Court made the following Order: ,per Hon'.le sn Jus„ce RRes^unsn.en Reo, The petitioner is carrying on the business of trading in cashew nuts. The petitioner had taken on lease a factory premises from his landlord for the purposes of carrying on his business. Proceedings had been initiated under the Andhra Pradesh Revenue Act, 1864, against the landlord of the petitioner for recovery of certain dues. At that stage, the petitioner approached this Court, by way of W.P.No.33465 of 2023, contending that the right of the petitioner to utilize the factory premises and the machinery which is under attachment could not be taken away as the term of the lease was for 11 months commencing from 07.06.2023. f This Court, by an Order dated 24.07.2024, had disposed of this Writ Petition leaving it open to the petitioner to approach the commercial tax authorities as well as his landlord, for renewal of the lease subject to the nsent being given by the tax authorities and to remit the rental amou the tax authorities directly. 2. r'rs II ILO LW In pursuance of this observation, the petitioner appears to have approached the landlord and tax authorities for renewal of the lease and the payment of rental amount. As the rent fixed by the tax authorities was not acceptable, the petitioner appears to have withdrawn from the proposal of such renewal. 3. \ After the petitioner did not press for renewal, the tax authorities issued a show-cause notice to the petitioner, dated 27.05.2025, contending that the taxpayer had not complied with the directions issued by this Court W.P.No.33465 of 2023, dated 24.07.2024. Apart from this, the said notice also stated that the registration of the petitioner had been suspended, with effect from 27.05.2025. 4. in 5. Aggrieved by this Order, the petitioner has approached this Court by way of the present Writ Petition.

4 6- A reading of the Order of this Court, dated 24.07.2024, ' approach the authorities for petitioner for compulsory authorities. In such registration, dated - petitioner, on Court, in clear that it makes it renewal renewal was open to the petitioner to of the lease. There was no direction to the the lease or that he should pay rent fixed by the tax circumstances, the issuance of the 27.05.2025 and the notice for cancellation of action of suspending the registration of the such a ground i W.P.No.33465 of 2023, 's not in accordance with the directions of this dated 24.07.2024. 7. ci'-cumstances, this Writ Petition i cause notice for cancellation However, this action in this regard if there suspension. There shall be IS allowed setting aside -05.2025. authorities from taking such cancellation the show ed registration, dated 27. 8. would not preclude the any are any other grounds for or no order as to costs. As a sequel, pending miscellaneous 'Applications, if stand closed. C4 any, shall M. PRABHAKAR RAO ASSISTANT REGISTRAR //// SECTION OFFICER To, Principal Secretary, Revenue (Commercial'I^x) Department of Andhra Pradesh, Guntur district. The Assistant Comrfiissioner ST, Above Canara Ba^ Near Railway Station, 13th Ward, Satyanna^fayana Puram, Bapatia, Andhra Pradesh -522101. One CC to Sri. Sasanka Bhuv'^agiri Advocate [OPUC] Two CCs to GP for Commerefal Tax High Court of Andhra [OUT] Two CD Copies GSC