Hes Mvr (Jv) vs. The Goods And Service Tax Officer(Gsto) - Andhra Pradesh High Court, 08 July 2025

Cause title — parties, addresses and appearances

APHC010315542025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO o •D| AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16063 OF 2025 Between: HES-MVR (JV), Having its office at Flat No. Near Poleramma Temple, Mandadam 201, Green Field Apartments, Guntur District, Andhra Pradesh - China Subba Rao, Aged 522503 Represented by G. Satyanarayana, S/o G. about 62 years. Vice President ...PETITIONER AND 1. The Goods and Service Tax Officer (GSTO), Mangalagiri I Division, Mangalagiri. 2. The Chief Commissioner of State Taxes(CCST), Office at D. No.12- 468-4. NH-16 Service Road, Kunchanapaiii, Guntur District. Andhra Pradesh. 3. The State of Andhra Pradesh, Rep. by its Principai Secretary (CT) Dept., State Secretariat, Velagapudi, Amaravathi. Circle, Guntur Revenue ...RESPONDENTS of India praying that in the the High Court may be Petition under Article 226 of the Constitution circumstances stated in the affidavit filed therewith. I pleased to issue an appropriate Writ, Order or direction, more particularly one in the nature of Writ of Mandamus declaring the impugned Order of Cancellation of GST Registration passed by the 1®* Respondent in Ref. No. ZA370922011595G dated 09.09.2022 cancelling the GST Registration of the petitioner as illegal, arbitrary, without jurisdiction, in violation of the principles of natural Justice, and in violation of Section 29 of the CGST/APGST Act, 2017 and set aside the same and consequently direct the respondents to revoke the cancellation of GST registration and to restore the same. Counsel for the Petitioner: SRI L. CHANDRA OBUL REDDY Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX

The Court made the following order:

APHC010315542025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY,THE NINTH 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: 16063/2025 Between: 1.HES MVR (JV), HAVING ITS OFFICE AT FLAT NO. 201, GREEN FIELD APARTMENTS, NEAR POLERAMMA TEMPLE, MANDADAM GUNTUR DISTRICT, ANDHRA PRADESH - 522503 REPRESENTED BY G. SATYANARAYANA, S/0 G. CHINA SUBBA RAO, AGED ABOUT 62 YEARS. VICE PRESIDENT ...PETITIONER AND 1.THE GOODS AND SERVICE TAX OFFICERGSTO, MANGALAGIRI CIRCLE, GUNTUR I DIVISION, MANGALAGIRI. 2.THE CHIEF COMMISSIONER OF STATE TAXES CCST, OFFICE AT KUNCHANAPALLI, D. NO. 12-468-4. NH-16 SERVICE ROAD GUNTUR DISTRICT, ANDHRA PRADESH. 3.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPT STATE SECRETARIAT, VELAGAPUDI, AMARAVATHI. ...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 tomay be pleased to issue an appropriate Writ, Order or direction, more particularly one in the nature of Writ of Mandamus declaring the impugned Order of Cancellation of GST Registration passed by the 1st

2 violation of the principles of natlf ® j‘^""diction, in the CGST/APGST Act 2017 anri h Section 29 of the respondents to revoke the cancellation of GsT" the same and/or — - caftcellation of GST registration and to restnr,. pass Counsel for the Petitioner: 1.L CHANDRA OBUL REDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

3 4^ The Court made the following Order: (per Hon'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 09.09.2022, bearing Reference No.ZA370922011595G, issued by the respondent. 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. 2, ) \ \

Following the said Judgment, this Writ Petition is disposed of with the following directions: 1) The petitioner shall file an application for revocation of the cancellation of the registration of the petitioner on or before 30.07.2025; 2) The petitioner shall also file draft returns which the petitioner 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 30.07.2025; 4) The 1®‘ 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 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; proposes

4 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. //// SECTlOr^Ol^lCER To,

The Goods and Service Tax Officer(GSTO), Mangalagiri Circle, Guntur I Division, Mangalagiri.

The Chief Commissioner of State Taxes(CCST), Office at D. No. 12- 468-4. NH-16 Service Road, Kunchanapalli, Guntur District, Andhra Pradesh.

The Principal Secretary, Revenue (CT) Dept., State of Andhra Pradesh, State Secretariat, Velagapudi, Amaravathi.

One CC to Sri L. Chandra Obul Reddy, Advocate [OPUC]

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

Two CD Copies ssb

HIGH COURT DATED:09/07/2025 ORDER WP No.16063 OF 2025 DISPOSING OF THE W.P. WITHOUT COSTS