M/S. Narasimha Raju Uttarilli vs. The Superintendent Of Central Tax

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WP/14292/2025HC Andhra PradeshGSTCNR APHC01028365202517 June 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM6 pages

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Cause title — parties, addresses and appearances
f IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) (f. WEDNESDAY, THE EIGHTEENTH DAY OF JUNE#^ [% TWO THOUSAND AND TWENTY FIVE I K /as ❖ PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14292 OF 2025 Between: M/s. Narasimha Raju Uttarilli, Having premises at #20-351, Ravindra Bharathi Street, Akividu West Godavari District, Andhra Pradesh ...Petitioner AND 1. The Superintendent of Central Tax, Bhimavaram Range, West Godavari District 2. The Union of India, Represented by its Secretary Ministry of Finance, North Block, New Delhi - 110 001 ...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 an appropriate Writ,

Order or Direction, more particularly one in the nature of Writ of Mandamus declaring the impugned order passed by the 1st Respondent in Reference Number ZA3702240366989 Dt. 21.02.2024 cancelling the GST Registration of the Petitioner as illegal, arbitrary, without juri iction, and in violation of principles of natural justice, violative of Sec. 29 of GST Act, 2017 and set

i i aside the same and consequently direct the Respondents to revoke the cancellation of GST Registration and to restore the same. f Counsel for the Petitioner: SRI. PEDDIBHOTLA VENKATA SAI RAJESH ; ■ i Counsel for the Respondents: ADDITIONAL SOLICITOR GENERAL OF INDIA The Court made the following Order:

S' APHC010283652025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] ■I WEDNE AY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14292/2025 Between: M/s. Narasimha Raju Uttarilli ...PETITIONER AND The Superintendent Of Central Tax and Others Counsel for the Petitioner: 1.PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): ...RESPONDENT(S)

1.

The Court made the following Order: (per Hon’ble sn justice R. Raghunandan Rao) The petitioner has approached this Court by way of the present Writ Petition challenging the cancellation of registration, dated 21.02.2024, bearing Reference No.ZA3702240366989, issued by the 1"‘ 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.

2.3.

Following the said Judgment, this Writ Petition is disposed of with the following directions;

2 1) The petitioner shall file an application for revocation of the cancellation or before 03.07.2025; of the registration of the petitioner on shall also file draft returns which the petitioner proposes 2) The petitioner to file in the event of the 3) The petitioner shall also deposit all taxes due on respondent, who is the Registering Authority-cum-Assigning Authority shall receive the payment of such taxes prior to considering registration of the petitioner being restored, or before 03.07.2025; 4) The 1 the application for revocation, 5) The 1®' respondent shall revocation and pass orders the application; 6) In the event of the 1 the registration of the petitioner file all the returns due till that date; 7) In the event of any online, the same can be accept such manual filing, sequel, interlocutory applications consider the application of the petitioner for within 15 days from the date of receipt of respondent accepting the plea of the petitioner, shall be restored and the petitioner shall difficulty for the petitioner to file the application filed manually and the respondent shall . There shall be no order as to costs, pending, if any shall stand As a closed. N. NAGAMMA assistant REGISTRAR ^rNfOFFlCER //// To, , Bhimavaram Range, West Godavari 1 The Superintendent of Central Tax District

2.

The Secretary, Union of India Delhi - 110 001 , Ministry of Finance, North Block, New

T

3.

One CC to Sri. Peddibhotia Venkata Sai Rajesh Advocate [OPUC]

4.

One CC to Additional Solicitor General of India Pradesh [OPUC]

5.

Three CD Copies High Court of Andhra GSC

HIGH COURT DATED:18/06/2025 ORDER WP.No.14292 of 2025 DISPOSING THE WP 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.